全过程跟踪审计在高校新校区建设工程项目中的实施  

The Implementation of Overall Process of Follow-up Auditing in the Construction Project for New Campus of Universities

作　　者：唐毓秋[1] 

机构地区：[1]广东工贸职业技术学院,广东广州510510

出　　处：《琼州学院学报》2012年第5期101-104,共4页Journal of Qiongzhou University

摘　　要：开展高校新校区建设工程项目全过程跟踪审计,是以一整套法律法规为准绳和依据,遵照审计规范和原则,按照审计工作计划,采用合适的审计方式,分步有序地对工程建设项目的全过程进行监督评价,以期有效地控制工程造价,提高资金使用效益,促进学校建设工程目标的实现。The overall very important system to su process bases on laws and process of follow - up auditing in the new campus of university construction project is a pervise the whole process of the construction. In accordance with the auditing plan, this regulations, complies with audit norms and principles, and adopts appropriate audit modes; it may effectively control the construction costs, improve the efficiency in the overall using of funds as well as the whole construction project.

关 键 词：高校 新校区 建设工程项目 全过程跟踪审计 

分 类 号：F239[经济管理—会计学]