高校建设项目跟踪审计的历史演进与改进建议  

Historical Evolution and Improvement Suggestion of Follow-up Audit of College Construction Projects in China

作　　者：黄文光[1] 刘自力[1] 

机构地区：[1]宁波大学审计处,浙江宁波315211

出　　处：《建筑经济》2015年第12期55-58,共4页Construction Economy

摘　　要：首先阐述我国高校建设项目跟踪审计的历史演进,然后分析当前高校建设项目跟踪审计存在的制度体系有待完善、审计评价不够科学等问题;最后提出完善相关、法规制度、加强审计队伍建设等做好高校建设项目跟踪审计工作的对策建议。First,the paper explains the historical evolution of follow-up audit of college construction projects in China. Then,analyzes the current puzzle of follow-up audit of college construction projects,including the system of audit need to be improved,audit evaluation is not scientific and soon. On the basis of the above analysis,proposes some countermeasures to promote follow-up audit of college construction project.

关 键 词：高校建设项目 跟踪审计 内部审计 制度建设 

分 类 号：F407.9[经济管理—产业经济]