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Author:
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Year:
Volume:
Issue:
zhuan xiang zi jin shen ji fang fa tan
Author(s):
MEI Shuyuan
,
GUO Zhi
Pages:
32
-
33
Year:
2009
Issue:
4
Journal:
Audit Monthly
Keyword:
专项资金审计
;
审计方法
;
支出预算
;
专款
;
相结合
;
跟踪审计
;
资金管理
;
有机结合
;
经济责任审计
;
社保基金
;
Abstract:
<正>笔者多次参加专项资金审计,总结归纳出了一些审计方法,供大家参考。一、预算测控法。指从财政预算分配入手,通过详查预算分配方案,测算评估各种专项资金支出比例、结构、用途是否合法合理的方法。运用此种方法,对本级政府安排的专款,可以查清是否按政策
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