水电工程移民安置竣工验收资金审计:现状、问题及对策  

Hydropower engineering resettlement completion acceptance fund audit:Current situation,problems and countermeasures

作　　者：崔洪梅 CUI Hongmei(PowerChina Chengdu Engineering Corporation Limited,Chengdu 610072,Sichuan,China)

机构地区：[1]中国电建集团成都勘测设计研究院有限公司,四川成都610072

出　　处：《水利水电技术(中英文)》2024年第S2期859-862,共4页Water Resources and Hydropower Engineering

摘　　要：水电工程移民安置竣工验收是工程竣工验收的重要组成部分和前置条件,移民资金审计工作往往是移民安置竣工验收重要内容和制约因素。对移民安置竣工验收资金审计现状进行了分析,指出目前移民资金审计主要存在审计主体合规性存异议、审计工作标准不完善、移民资金内部控制不严三方面问题,并提出四条对策建议,即探索国家审计实现路径、规范独立审计工作组织、明确移民资金审计重点、创新跟踪审计工作方式,从而助推移民安置竣工验收工作的顺利开展。The completion acceptance of hydropower project resettlement is an important part and precondition of the completion acceptance of hydropower project,and the audit of immigration funds is often an important content and restriction factor of the completion acceptance of resettlement.The current situation of the audit of the funds for the completion and acceptance of resettlement projects are analyzed,and it is pointed out that there are three main problems in the audit of immigration funds,namely,the objection to the compliance of audit subjects,the imperfect auditing standards and the lax internal control of immigration funds.It also puts forward four countermeasures and suggestions to explore the path of national audit,standardize the organization of independent audit,clarify the focus of immigration fund audit,and innovate the way of tracking audit,so as to promote the smooth development of the completion and acceptance work of immigration resettlement.

关 键 词：水电工程 移民安置 竣工验收 移民资金 审计工作 

分 类 号：F239.6[经济管理—会计学]