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xiang cun gong lu jian she yu yang hu ji xiao shen ji de si kao
Author(s): 
Pages: 199-201
Year: Issue:  8
Journal: Urban Roads Bridges & Flood Control

Keyword:  乡村公路绩效审计城乡一体化;
Abstract: 乡村公路是农民出行的必径之路,是农业经济发展和实现城乡一体化发展战略的重要基础设施.现结合乡村公路建设与养护的审计实践,提出在乡村公路绩效审计中应关注项目的计划编制、工程项目管理、日常养护、路政管理几个方面.同时,在审计过程中应注重审计目标与国家政策的落实情况的结合、财务审计与工程审计的结合,以及灵活运用收集审计证据的方法,以期从审计的角度推动乡村公路建设与养护完善制度,加快新农村建设.
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