高校修缮工程结算审计问题及对策分析  

Problems and Countermeasures of University Renovation Project Settlement and Audit

作　　者：陈炳志[1] 

机构地区：[1]山东科技大学审计处,山东泰安271019

出　　处：《经济研究导刊》2015年第12期138-139,150,共3页Economic Research Guide

摘　　要：进入21世纪,随着高校撤并、扩招规模的加大,我国高等教育快速发展,各高校办学规模急剧扩大,在新建项目不断增多同时,修缮工程项目也大幅度增加,随之带来的工程结算审计问题也日渐突出。从主客观两个方面对高校修缮工程结算审计中的突出问题进行剖析,就如何把关做好结算审计,最大限度发挥维修资金的经济和社会效益提出针对性的建议与对策。With the rapid development of China＇s higher education,the scale of universities is expanding and infrastructure and renovation projects are increasing substantially,as a result,problems of project settlement and audit also become increasingly prominent.From the perspective of project settlement and audit,this paper analyses the outstanding problems existing in settlement and audit of university renovation project.In addition,this paper also puts forward targeted suggestions and countermeasures on how to carry out a good settlement and maximize economic and social benefits of the proposed maintenance funds.

关 键 词：高校 修缮工程 结算审计 

分 类 号：F239[经济管理—会计学]