分析电力基建工程中预决算审计的方法和技巧  

Analysis of Methods and Techniques of Budget and Final Accounts Audit in Power Infrastructure Projects

作　　者：陈宏宇 张鑫 CHEN Hong-yu;ZHANG Xin(State Grid Henan Power Company Nanyang Power Supply Company,Nanyang 473000,China)

机构地区：[1]国网河南省电力公司南阳供电公司,河南南阳473000

出　　处：《工程建设与设计》2020年第22期189-190,共2页Construction & Design for Engineering

摘　　要：基于对电力基建工程中预决算审计方法和技巧的探讨研究,论文主要围绕工程预决算审计在电力基建工程中的作用、电力基建工程中预决算审计的现状以及方法对策这3方面展开研究,希望能够为有关人士提供帮助。Based on the research of themethods and techniques of the audit of the final accounts in the power infrastructure projects,this paper mainly focuses on the role of the audit of the final accounts in the power infrastructure projects,the current situation of the audit of the final accounts in the power infrastructure projects and themethods and countermeasures,hoping to provide help to the relevant people.

关 键 词：电力基建工程 预决算审计 审计技巧 

分 类 号：F239.6[经济管理—会计学] TM-9[经济管理—国民经济]