The Investment In Fixed Assets Audit Of Goverment Research

With economic rapid growth and increasing investment , Investment in fixed assets audit as the audit branch of the important components of the role played by are increasing. Investment in fixed assets audit refers to the audit organs according to the state laws, regulations and policies, the financial income and expenditure in fixed assets investment projects real, legitimate, effective supervision and conduct. It is the national fixed assets investment activities implemented an important means for monitoring.This article mainly studies investment in fixed assets audit faced by the problem and countermeasures in this new environment, as well as investment in fixed assets audit direction for future development. This first chapter introduces the concept of investment in fixed assets audit of domestic and foreign scholars and the investment in fixed assets audit of the theoretical research, and then making the investment in fixed assets of the role and significance of the audit conducted on, and the thesis of routes, methods and innovative points were analyzed. Second, in the second chapter highlights the investment in fixed assets covered by the audit and the audit of the contents of the main classification method. In the third chapter, the first of China' s investment in fixed assets audit of the development of a simple analysis, and then use the investment Sichuan provincial auditing department in 2005 on the airport to audit circumstances, suggest corresponding solutions and responses. The final chapter, in accordance with China's economic development is the speed and structure of investment, fixed asset investment in the future development direction of the audit with a brief exposition: Firstly, investment in fixed assets audit innovative ideas; Secondly, innovative investment in fixed assets audit methodology; Thirdly, investment in fixed assets is to explore theoretical efficiency audit.