摘要
从事前的决策审计、事中实施审计和事后效益审计的角度,探讨了如何加强图书采购的全程监督以提高图书采购资金的使用效益的问题。
This paper probes into how to increase the benefit of books outlay through strengthening the audit supervision in the whole course of purchasing books from the pre-audit of the decision-making, the concurrent audit of actualizing the decision and the post-audit of the benefit.
出处
《科技情报开发与经济》
2007年第24期66-67,共2页
Sci-Tech Information Development & Economy
关键词
决策审计
效益审计
图书采购
audit of decision-making
audit of benefit
purchasing of books
