摘要
本文就如何开展企业固定资产投资决策阶段内部审计进行了探讨,阐述了企业固定资产投资决策阶段内部审计的意义和任务,提出了企业固定资产投资决策阶段内部审计的主要方法,强调了企业内部审计机构在企业固定资产投资决策阶段审计应关注的重点。
This essay has made an exploration into the audit of Fixed Assets investment inside the company in the process of policy decision; stated its significance and task; put forward the methods of it, and emphasized the main points which should be focused on by the audit organization inside the company in the audit process.
出处
《武汉冶金管理干部学院学报》
2005年第2期20-22,共3页
Journal of Wuhan Metallurgical Manager's Institute
关键词
投资
决策
内部审计
investment
policy decision
internal audit
