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一、基建维修审计的意义 近几年,卫生部直属各单位基建维修费用比重逐年增大,而卫生经费又日益紧张,所以,如何运用好这笔为数不少的资金使其发挥积极作用就成为整个卫生部门由上至下普遍关心的问题。卫生部也曾发文(如卫审发1994年第1号)要求“各单位对基本建设项目、大修工程项目,必须建立有效的监督检查和审计制度,对基本建设项目预决算除进行审查外,还须经注册会计师事务所或审计师事务所审计后才能预付或支付工程款。大修工程项目预决算须经本单位主管部门审查后
First, the significance of infrastructure maintenance audit In recent years, the Ministry of Health directly under the unit of infrastructure maintenance costs increased year by year, while the health funding is increasingly tight, so how to use this lot of money to make it play an active role becomes The general health sector has issues of general concern from top to bottom. The Ministry of Health has also issued a document (such as Health and Welfare, No. 1 of 1994) that “All units must establish an effective supervision, inspection, and auditing system for capital construction projects and overhaul engineering projects, in addition to reviewing the preliminary calculation of capital construction projects. It is also required to be audited by a certified public accounting firm or auditor’s office before the prepayment or payment of the project money can be made.