| 基于挣值审计理论开展我国建设项目跟踪审计 |
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| 引用本文： | 李冬,王要武,赵丽丹.基于挣值审计理论开展我国建设项目跟踪审计[J].东北农业大学学报(社会科学版),2009,7(6):44-48. |
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| 作者姓名： | 李冬 王要武 赵丽丹 |
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| 作者单位： | 哈尔滨工业大学,黑龙江,哈尔滨,150001 |
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| 摘 要： | 为了探索我国建设项目跟踪审计模式,本文引入了挣值审计理论。首先介绍了挣值方法原理和指标体系;然后提出基于挣值审计理论的建设项目跟踪审计模式,并且分别阐述了挣值审计理论的可行性、时效性和实用性;最后结合我国建设项目跟踪审计实际,提出了有针对性的建议。
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| 关 键 词： | 挣值审计 建设项目 跟踪审计 |
Follow-up Auditing of Chinese Infrastructure Project Based on Earned Value Auditing Theory |
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| Li Dong,Wang Yaowu,Zhao Lidan.Follow-up Auditing of Chinese Infrastructure Project Based on Earned Value Auditing Theory[J].Journal of Northeast Agricultural University:Social Science Edition,2009,7(6):44-48. |
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| Authors: | Li Dong Wang Yaowu Zhao Lidan |
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| Institution: | Li Dong,Wang Yaowu,Zhao Lidan (Harbin Institute of Technology,Harbin Helongjiang 150001) |
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| Abstract: | In order to explore follow-up auditing model of Chinese capital construction project,the paper introduces the Earned Value Auditing theory.Firstly,it introduces the principle of Earned Value Method and its index system.Then it puts forward the follow-up auditing mode of Chinese capital construction project based on the Earned Value Auditing theory.Moreover,the paper expounded the feasibility,effectiveness and practicality of the theory.At last the paper puts forward specific proposal combined with the pract... |
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| Keywords: | earned value auditing capital construction project follow-up auditing |
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