高校建设项目跟踪审计初探  

Discussion on the follow up auditing of capital construction project

作　　者：杨素霞[1] 

机构地区：[1]运城学院审计处

出　　处：《山西建筑》2009年第1期228-229,共2页Shanxi Architecture

摘　　要：通过建设项目跟踪审计与传统意义上的结算审计的对比,论述了建设项目的跟踪审计模式,分析了实行建设项目跟踪审计的原因及其优越性,介绍了实行建设项目跟踪审计的主要内容,总结了审计时要注意的事项。Through the comparison of construction project follow up auditing and classic settlement auditing, the follow up auditing model of construction project was discussed. The reasons and superiority of construction project follow up auditing were analyzed and its principal content was introduced, the attentions also were generalized.

关 键 词：高等学校 建设项目 跟踪审计 审计模式 

分 类 号：TU721.2[建筑科学—建筑技术科学]