高校工程建设项目全过程跟踪审计研究  

Research on whole course follow-up auditing of engineering construction project of colleges and universities

作　　者：阎宝志[1] 

机构地区：[1]辽宁科技大学审计处,辽宁鞍山114051

出　　处：《鞍山科技大学学报》2007年第6期656-658,共3页Journal of Anshan University of Science and Technology

摘　　要：根据高等教育的发展形势,从高校工程建设项目审计的现状出发,针对工程项目管理的动态过程呈连续性和阶段性的特点,对全过程跟踪审计的内涵、工程建设项目跟踪审计的重点以及应注意把握的几个问题进行研究,从而实现对工程建设项目全过程的审计监督与控制,提高投资效益。Base on the development situation of higher education ,started from the current situation of engineering construction project of colleges and universities, aimed at the characteristic of the continuity and the stage during the dynamic process of engineering project management, the connotation to the whole course follow-up auditing, the priority of engineering construction project follow-up auditing, and specific problems, which should be paid attention to, are studied. Thus, the whole course auditing, supervision and control of engineering construction project can be realized：and the investment benefit can be improved.

关 键 词：全过程 跟踪审计 工程建设项目 高校 

分 类 号：F239.45[经济管理—会计学]