宏观审计

军队基本建设宏观审计初论

Briefly on macro auditing of troops capital construction

第一部分进行宏观审计环境分析，主要通过表述知识经济的实质和特征来解决此问题。

The first part analyses the macroscopical audit environment via stating the substance and the characters of Knowledge Economy .

企业并购审计范围包括宏观环境审计、法律审计、产品审计、管理审计等七个方面。

Merger audit includes 7 aspects of audit work such as macro environment audit , law audit , products audit and management audit .

第五章提出加强注册会计师行业监管，从宏观层面上提升审计独立性。

Chapter 5 suggests strengthening the trade supervising to enhance audit independence at macroscopic level .

本文首先阐述了绩效审计的公共受托责任理论基础和绩效审计的产生、涵义、发展，分析了宏观服务型绩效审计的产生背景、涵义和特点。

The dissertation also analyzes the background , meaning and characteristics of performance audit of the macro service model .

在加强和改进宏观调控中国家审计角色的实现途径是关注公共受托责任，加强经济责任审计；

The approach for the Government Audit to reinforce and improve macro-control is to attend public trust responsibility and strengthen economic responsibility audit ;

继而以温州科技企业孵化器绩效审计调查项目为例，介绍宏观服务型绩效审计项目的具体开展情况。

Then , the author takes the performance audit survey project of the technology business incubator in Wenzhou as an example , introducing the implementation of macro-service performance audit .

第四部分，从社会保障基金审计的角度出发，重点阐述了政府从宏观决策及国家审计机关在微观管理上，加强养老与医疗保险基金管理的对策。

Fourth part of the social security fund from the audit point of view , focusing on the macro decision-making and national audit institutions in the micro-management , strengthening of health insurance and pension fund management solutions .