略论高校基建工程审计的重点  

Discussion on the Key Points of Auditing in University Infrastructural Project

作　　者：谢丽华[1] 谭文树[1] 

机构地区：[1]三峡大学审计处,宜昌443000

出　　处：《价值工程》2010年第21期3-3,共1页Value Engineering

摘　　要：高校扩招是我国高等人才培养战略的重要方向,旨在提高我国总人口中接受高等教育人才的比重。随着扩招脚步的不断加快,高校原有寝室、体育场馆、教学楼、实验楼等基础建设已经不能满足现代高校教学需求,因此,我国各高校都在纷纷新建基建工程,提为学生提供良好学习生活条件奠定基础。随着基建工程的增多,高校基建工程审计工作也成为了高校财务管理的工作难点。如何进行高校基建工程审计工作已经成为高校内部审计工作新的工作重点。文中就高校基建工程审计工作重点进行了简要论述。College expansion is an important strategic direction for higher personnel training in china,aiming at increasing the proportion of qualified personnel receiving higher education of China＇s total population,With the accelerating pace of enrollment,the original university dormitory,gymnasium,classroom building,laboratory building and other infrastructure can not meet the needs of modern teaching,therefore,our various colleges and universities began establishing new infrastructure projects which provide good learning and living conditions. With the increase of infrastructure projects,infrastructure projects audit has become the working difficulty for the university financial management. How to carry out auditing of university infrastructure projects has become the new priority of internal audit in college. The article briefly discusses the key points of college audit infrastructure projects.

关 键 词：高校 基建工程 审计 重点 

分 类 号：F239[经济管理—会计学]