审计方法在固定资产投资项目审计中的应用研究-财务管理专业论文.docxVIP

审计方法在固定资产投资项目审计中的应用研究摘要 审计方法在固定资产投资项目审计中的应用研究 摘要 固定资产投资资金需求量大，专业技术性要求高，往往涉及到众多单位和人员，而 且固定资产投资的期限较长，投资的期限短的也要一两年才能完成，投资的期限长得很 可能十几年才能完成。固定资产投资一般比其他投资项目风险大，对固定资产投资项目 进行审计是非常必要的。改革开放以来，我国固定资产投资快速增长，固定资产投资项 目审计得到迅速发展。经过多年的探索和发展，我国投资审计工作体系已初步形成，审 计方式、审计内容、审计方法、审计程序等方面已日趋成熟和完善，在理论和实践方面 都取得了成就，但是我国的固定资产投资项目审计还存在覆盖面不够广、力度不够大， 人才短缺，审计质量有待提高等问题。 本文回顾国内外对固定资产投资项自审计的研究现状，介绍固定资产投资项目审计 的相关知识以及相关的审计方法，在此基础上融合制度经济学和寻租经济学的思想分阶 段探讨固定资产投资项目审计应该注意的问题和可以采取的方法，并结合具体案例加以 说明，从而增强论文的现实指导意义。本文在论述过程中还探讨了固定资产投资项目审 计的发展趋势，希望为建立更完善的固定资产投资项目审计体系做出贡献。 关键词：审计方法． 固定资产投资 项目审计 RESEARCH RESEARCH ON APPL I CAT 1 0N 0F AUD I T METHODS l N F I XED-ASSET l NVESTMENT PROJECT AUD l T ABSTRACT The丘xed-asset investment demands amounts of capital，a lot of professional skills，and usually inVolVes of many entities and personnel．A fixed·asset investment often’lasts a long time from one or two years at least to more than ten years．Fixed·asset investments are much riskier than other kind of investment,which makes the audit necessary．After Chinas opening-up to the world,触cd-asset investments grow印quickly in the country,and it promotes the development of fixed-asset investment audit greatly．After years of research and development,investment audit system has been formic．Audit patterns，audit contents，audit methods，audit procedures and SO on have been more and more detail and definite．But the fixed·asset investment projccl audit in China doesn’t COVer enough fields，doesn’t try its best, has a immeuse demand of professional talents，and needs to enhance its quality． The paper looks OVer the research situation both in China and abroad,and introduces fixed—asset investment project audit theories and methods．Based on the analysis above，the paper takes three stages to discuses the issues need堍tO be pay much attention to and the methods proper to adopt in fixcd-asset investment project audit by means of institutional economic theory and rent-taking economic theory．In order to conduct the practice，the paper takes a case to spec