铁路施工企业工程项目部审计规范化研究  

Research of Project Administration Auditing of Railway Construction Enterprises

作　　者：郭雪萌[1] 王连华[1] 郝宇欣[1] 

机构地区：[1]北方交通大学经济管理学院,北京100044

出　　处：《北方交通大学学报》2001年第5期36-39,共4页Journal of Northern Jiaotong University

基　　金：铁道部基金项目 (J2 0 0 0Z2 2 7)

摘　　要：针对铁路施工企业将工程项目管理引入建筑施工领域的要求 ,对其管理及审计中的主要项目进行了审计操作规程研究 。The project administration of railway construction enterprises is a new and developing organization pattern in our country. And there are many problems such as short_term behaviors arisen in different aspects. Consequently, it's quite necessary to carry out the research of project auditing to enforce the supervision in project administration. The author designs an effective auditing regulation in project administration to resolve problems concerned, paying attention to the differences between railway construction enterprises and other normal enterprises.

关 键 词：铁路施工企业 工程项目部 审计规范 工程项目管理 建筑施工 资产审计 

分 类 号：F239.62[经济管理—会计学]