十万火急 毕业论文摘要翻译

来源:百度知道 编辑:UC知道 时间:2024/06/28 17:42:50
工程结算审计是一项既综合又专业性很强的繁杂细致的重要技术工作。在当前审计实务中,工程结算审计风险主要体现在承包合同不规范、建设单位行为不规范、材料成本难以确定、监理单位监管不力等方面。这些风险的产生主要是由于建设单位为了规避和转嫁合同风险、建设单位相互配合不够有力、材料市场价格混乱以及监管单位势单力薄等所致。针对其产生原因,提出从完善机制统一对上负责与对下负责、加强宣传优化审计环境、严格执法加大审计力度、提高审计人员技能、加强协调分散风险等方面来防范工程结算审计风险。
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The project closing audit is one item both synthesizes and the specialized very strong numerous and diverse careful important technology work. In the current audit practice, the project closing audit risk mainly manifests in the contract standard, the Development organization behavior standard, the material cost does not determine, aspects with difficulty and so on overseeing unit supervision not strength. These risk's production is mainly because Development organization to dodge and passes the burden the contract risk, the Development organization to coordinate to be not very powerful mutually, the material market price confusion as well as supervises the single potential inter-bank issue and acceptance of drafts thin and so on results. Has the reason in view of it, proposed that is responsible from the consummation mechanism unification for on with to be responsible for, to strengthen the propaganda optimization audit environment, the strict law enforcement for under to incre