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审计如何在促进西部大开发经济战略结构调整中发挥作用

On the Role of Audit in Promoting Strategic Economic Restructuring in the Development of the West

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【作者】 蔡鹏罗凯文

【Author】 CAI Peng1,LUO Kai-wen2(Audit Office of Guangxi Zhuang Autonomous Region,Nanning 530022,China)

【机构】 广西壮族自治区审计厅企业审计处广西壮族自治区审计厅科学研究所

【摘要】 "西部大开发"的战略决策使西部区域经济发展获得了长足的进展。伴随着各项基础设施建设的进一步完善,西部区域生态环境却遭受到了极大的破坏。"十二五"期间,以低碳经济目标作为西部未来产业结构调整的内在要求,必然将涉及大规模的技术改造资金流向西部地区。实现技术改造资金的科学使用,便成为审计部门的重要任务。

【Abstract】 Thanks to the strategy of West Development,the development of economy in the west has made a great progress.Although the infrastructure is gradually consummated,the eco-environment in the western regions has been severely destroyed.In the 12th Five-year Plan,the restructuring of industry in the West,which aims to establish low-carbon economy,requires large-scale capital for technological inrovation into the western regions.It is therefore one of the important tasks for the auditing institutions to scientifically utilize the funds for technological innovation.

  • 【文献出处】 广西财经学院学报 ,Journal of Guangxi University of Finance and Economics , 编辑部邮箱 ,2012年04期
  • 【分类号】F127;F239.4
  • 【下载频次】36
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