With the improvement of people's material and spiritual civilization level, there are more and more demand for sports events. Al levels governments highly attention sporting events. In recent years, the rising number of large-scale sports events and sports activities are held in China, to strengthen the financial audit mode, innovation, has become an effective way to improve economic benefit and social benefit of large sports, also is the current urgent task to prevent corruption. In this process, only rational layout, accurate positioning, ensure the financial audit work to the audit from the financial sector to develop the field of business, through the whole process of tracking audit, internal audit and other audit mode, can make large sports project financial work, under the effective control of maximum solve the contradiction between the audit financial resources and task.%随着人民群众物质、精神文明水平的提高,对体育赛事的需求越来越多,要求也越来越高。各级、各地政府都对体育赛事给予了高度关注。近年来,我国举办和承办的大型体育赛事和体育活动不断增多,加强财务审计、创新审计模式,已成为提高大型体育项目的经济效益与社会效益的有效途径,也是当前预防腐败的紧迫任务[1]。在这一过程中,只有保证财务审计工作布局合理、定位准确,才能将审计工作从财务领域向业务领域拓展,通过全过程跟踪审计、内部审计等审计模式,使大型体育项目财务工作能在有效控制下进行,最大限度的解决审计财务与任务资源之间的矛盾。
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