谈高校建设项目跟踪审计的方法和要点  

On methods for follow-up audit in college construction programs and some points

作　　者：蒋朝敬[1] 

机构地区：[1]桂林理工大学审计处,广西桂林541004

出　　处：《山西建筑》2014年第36期249-250,共2页Shanxi Architecture

摘　　要：以桂林理工大学空港新校区建设工程为例,探讨了该高校建设项目从招标到竣工过程中实施全过程跟踪审计的方法和要点,以有效利用建设资金,从而促进建设项目规范、有序、高效地运行。Taking Konggang new campus construction of Guilin University of Technology as the example, the paper explores the method and points for the whole-process follow-up audit from the bidding to the complete of the college construction projects, so as to make use of construction asset and enhance the regular, orderly and efficient operation of the construction projects.

关 键 词：高校建设 资金 跟踪审计 

分 类 号：F239[经济管理—会计学]