论文部分内容阅读
为集中资金保重点,审计署、国家计委、国家经贸委、人民银行、建设部近日联合发出通知,要求加强对新开工建设项目资金来源的审计。通知要求,全民所有制单位今年新开工的基本建设、技术改造项目,其资金来源必须依照规定报送审计机关进行审计。未经审计已开工的基本建设项目要限期办理资金来源审计。审计的重点是建设项目的资金是否落实和是否符合国家的有关规定。建设项目资金来源中发现有银行拆借资金、银行投资、以银行贷款作自筹资金、未经批准的社会集资等,均属资金来源不符合国家规定,应当如实向批准建设项目开工机关报告。
In order to focus on the protection of funds, the Audit Commission, the State Development Planning Commission, the State Economic and Trade Commission, the People’s Bank of China and the Ministry of Construction jointly issued a circular recently, calling for strengthening auditing of sources of funds for newly-started construction projects. According to the circular, the capital construction projects for capital construction projects and technological renovation projects started by the whole people’s ownership units this year must be submitted to the auditing agencies for audit according to the provisions. Unaudited has started the construction of capital projects to be audited deadline. The audit focuses on whether the funds for construction projects are implemented and whether they meet the relevant state regulations. Construction funds sourced from bank borrowing funds, bank investment, self-financing with bank loans, unauthorized fund-raising, etc., are sources of funds that do not meet the state’s requirements and should truthfully approve the report of the construction project construction authority.