高校建设项目全过程跟踪审计的思考  

On the Follow-up Audit of the Whole Process of Construction Projects in Colleges and Universities

作　　者：郝凤林[1] 贾丽茹[1] 

机构地区：[1]华北科技学院,北京东燕郊101601

出　　处：《华北科技学院学报》2008年第4期112-114,共3页Journal of North China Institute of Science and Technology

摘　　要：为适应高等教育快速发展的需要,拓展办学空间,大规模工程建设和大额资金的投人,给高等教育发展带来了良好的契机,为将工程建设成为优质工程、廉政工程,许多高校引入了跟踪审计,使工程建设效益和效率得到了加强。跟踪审计不仅是一种新的审计模式,也是一种新的监督模式。跟踪审计的实施对工程建设过程中的科学决策、规避风险、提高资金效用,尤其是防治腐败现象的滋生有着极为重要的作用。In order to meet the needs of the rapid development of higher education and expanding school space, a large-scale construction projects and large capital investment bring a good opportunity for the development of higher education. Many colleges and universities introduce a follow-up audit to strengthen the effectiveness and the efficiency of the projects. The follow-up audit is not only a new audit model, but also a new model of supervision. The follow-up audit plays a very important role in scientific decision-making, risk -averse, enhancing the effectiveness of capital, in particular, the prevention and control of corruption in the process of construction.

关 键 词：高校 建设项目 跟踪审计 

分 类 号：F239.6[经济管理—会计学]