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目前,卫生系统的基本建设投资在逐年增加。但是,由于基本建设管理不善和有人乘机弄虚作假、违法乱纪等原因,给基建工程造成的损失浪费也是十分惊人的。因此,加强基本建设工程的内部审计监督就显得更为重要。 一、开展基建工程内部审计的基本原则 1.坚持事前监督。必须按照基本建设程序、基本建设计划、基本建设预算以及基本建设施工进度的原则进行事前监督基建用款。 2.坚持监督处理程序。单位违反基建法规和财务制度后,审计室采取“一劝阻、二反映、三执纪”的监督处理程序。遇到有违反基建法规或财务制
At present, the investment in capital construction of the health system is increasing year by year. However, as a result of poor capital construction management and the opportunity for people to take advantage of falsification and illegal activities, the loss caused to infrastructure projects is also staggering. Therefore, it is more important to strengthen the internal audit supervision of capital construction projects. I. Basic Principles for Conducting Internal Audit of Capital Construction Projects 1. Adhere to advance supervision. The capital construction funds must be supervised beforehand in accordance with the principles of capital construction procedures, capital construction plans, capital construction budgets, and basic construction progress. 2. Adhere to the supervision process. After the unit violated the infrastructure laws and regulations and the financial system, the audit office adopted the “discrimination, second response, and three disciplines” supervision and handling procedures. Encountered violations of infrastructure regulations or financial systems