| 采用BT模式筹建农村公路的审计重点分析 |
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| 引用本文： | 陈静.采用BT模式筹建农村公路的审计重点分析[J].西部交通科技,2014(2):88-90,96. |
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| 作者姓名： | 陈静 |
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| 作者单位： | 广西壮族自治区交通运输厅,广西南宁530012 |
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| 摘 要： | 近年来,广西逐步推广BT模式建设农村公路,以达到融资和加快农村公路建设的目的。文章分析了BT模式建设与传统代建制方式建设在建设程序与资金管理方面的区别,并结合案例分析,提出了BT模式下农村公路建设的审计重点。
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| 关 键 词： | 农村公路建设 BT模式 审计重点 回购价格 资金管理 |
Analysis on Audit Focus when Using the BT Mode to Build the Rural Highway |
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| CHEN Jing.Analysis on Audit Focus when Using the BT Mode to Build the Rural Highway[J].Western China Communication Science & Technology,2014(2):88-90,96. |
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| Authors: | CHEN Jing |
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| Institution: | CHEN Jing (Guangxi Department of Transportation, Nanning, Guangxi, 530012) |
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| Abstract: | In recent years, Guangxi gradually promotes the BT mode for the construction of rural high-way, in order to achieve the purpose of financing and accelerating the rural highway construcUon.This article analyzed the distinction between BT mode construction and traditional construction agency sys-tem in the aspect of construction procedures and fund management,and combined with case studies, it proposed the audit focus of rural highway construction under BT mode. |
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| Keywords: | Rural highway construction BT mode Audit focus Repurchase price Fund management |
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