高校建设工程内部跟踪审计的增值、服务职能  

The Value-Added and Service Function of Internal Tracking Audit in the University Constructing Projects

作　　者：张蔚[1] 李晓光[1] 

机构地区：[1]青岛科技大学审计处,青岛266042

出　　处：《价值工程》2009年第8期133-136,共4页Value Engineering

摘　　要：高校内部基建工程实施全过程跟踪审计,主要是站在建设单位尺度对建设项目实施的各个阶段对其投资进行限额控制。经过系统、客观、真实、有效的跟踪审计,为管理者正确的决策提供重要依据,加强工程建设全过程的投资控制管理,保证项目投资管理目标的实现。高校内部建设工程跟踪审计最终目的是将竣工结算控制在计划投资限额内,最大限度降低投资成本,实现高校资产的增值。Whole course tracking audit of university internal construction projects aims to control investment at every stage with good consideration of the investor＇s financial ability and intentions. The systemic, objective and effect tracking audit can provide manager with basic information for making a right strategic decision. It can also be of help to enhance the management level of the investment control within whole construction period and ensure the achievement of the management goal for the invested project. The final objective of the tracking audit of university internal construction project is to control the final accounts under the budget, reduce investment cost to most degree, and realize the added value of university assets.

关 键 词：高校 建设工程 内部跟踪审计 增值 

分 类 号：F239.63[经济管理—会计学]