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随着国际经济合作进一步加强,我国各级政府纷纷把利用国外贷援款作为对外开放、利用外资的重要渠道。国外贷援款项目实施的好坏,不仅体现了我国对于国际援助资金的使用管理效率,还影响我国利用外资的国家信誉,关乎国家形象和荣誉。目前,我国国外贷援款项目总体情况良好,但也存在一些问题,本文试以国外贷援款项目建设施工单位财务核算监督为对象,结合国外贷援款项目建设施工单位审计的实践经验,探讨国外贷援款项目建设施工单位财务核算监督的意义,以更好地发挥审计预
With the further strengthening of international economic cooperation, all levels of government in our country regard the use of foreign loans as an important channel for opening up to the outside world and utilizing foreign investment one after another. The implementation of foreign loans is good or bad, not only reflects the efficiency of the use and management of international aid funds in our country, but also affects the national reputation of our country in utilizing foreign investment and the national image and honor. At present, China’s foreign loans are generally good, but there are still some problems. This paper is based on the financial accounting supervision of construction units of foreign loans, combined with the practical experience of construction units auditing foreign loans. The significance of the financial accounting supervision of construction units of overseas loan projects in order to give better play to the audit