高校基建工程全过程跟踪审计中机构间合作机制的应用  

Application of Inter-departmental Cooperation Mechanism in Whole Process Tracing and Audit in University Engineering Construction

作　　者：张静[1] 李博 葛勇[3] 

机构地区：[1]成都大学审计处,成都600012 [2]成都市供电公司,成都600031 [3]重庆大学土木工程学院,重庆400030

出　　处：《重庆建筑》2015年第3期55-57,共3页Chongqing Architecture

摘　　要：高校基本建设项目的实施是—个系统工程,也是动态过程,对其实施有效的全过程跟踪审计监督是规范项目管理、提高审计质量和效率的有效途径。该文运用机构间合作机制,研究各个不同利益团体的结果关系,分析其在高校基本建设项目中的关联关系,初步建立了基建工程全过程跟踪审计中机构间合作模式。通过对高校基本建设项目审计的分析,提出对基本建设项目实施关口前移、多节点控制、全程监控的全过程跟踪审计模式,并分析了其可能带来的现实问题及相应对策。The university engineering construction is a complicated system and a dynamic process, so it is an etlectwe tool to give the WhOle process trac- ing and audit to regulate project management and improve audit quality and efficiency. With inter-departmental cooperation, the result relationships of different teams are studied, its link between the university engineering construction project is analyzed and the inter-departmental cooperation model is preliminarily established. According to the analysis on the audit of university engineering construction, the whole process tracing audit model of exit for- warding, multiple joint control and whole process supervision for basic construction is presented, and the potential reality problems and countermeasures are analyzed.

关 键 词：高校 基本建设 全过程跟踪 审计 合作机制 

分 类 号：F239.63[经济管理—会计学]