高校基本建设项目的审计监督机制重建——基于代建制模式  

Reconstruction of Auditing and Supervising Mechanism for Capital Construction Projects in University——Based on Agent-construction Model

作　　者：林璐[1] 闫贞铮 黄永芬[1] 

机构地区：[1]成都大学审计处,四川成都610106

出　　处：《成都大学学报（社会科学版）》2017年第2期36-40,共5页Journal of Chengdu University (Social Sciences)

摘　　要：代建制模式下高校基本建设项目具有资金投入大、管理难度高的特点,对其实施有效的全过程跟踪审计监督是规范项目管理、提高工程建设质量和效率的有效途径。论文就近年来高校基本建设项目实施代建制模式的发展情况,分析了高校内审部门与其他参建单位的关联关系,针对高校内部审计关口前移、多节点控制、全程监控的要求,提出重建代建制模式下高校基本建设项目审计监督中参建单位的沟通交流机制,明确各方责任义务,实践证明该机制能够为高校内审部门解决实际问题,确保审计工作顺利实施。In the model of agent - construction, the capital construction projects in university have the characteristics of large investment and high difficulty in management, thus the effective implementation of the whole process tracking au-dit supervision is an effective way to standardize the project management’ improve project quality and efficiency .This paper, based on the development of the agent-construction model implemented in the capital construction projects in univer-sities, analyzes the relationship between university internal audit office and other construction units. According to the requirement of whole process tracing audit model of exit forwarding, multiple joint control and whole process supervision for capital construction, reconstruction of auditing and supervising mechanism for capital construction projects in university is put forward. The mechanism aims at clearing responsibilities of relevant departments, and practice has proved that the mechanism can solve the practical problems for the internal audit office and ensure the smooth implementation of the audit work.

关 键 词：高校代建制 建设项目 审计监督 

分 类 号：F239.63[经济管理—会计学] G647.5[经济管理—国民经济]