关于高校修缮工程全过程跟踪审计的思考  

Consideration about the Whole-Process Tracking Audit of Repair Projects in Universities

作　　者：李曰君 孙静[1] LI Yuejun;SUN Jing(Shandong Sport University,Jinan Shandong 250100)

机构地区：[1]山东体育学院

出　　处：《工程经济》2019年第6期53-55,共3页ENGINEERING ECONOMY

摘　　要：跟踪审计具有突出的特点与优势,契合了修缮工程项目管理的特点,在监督财政资金使用,控制造价,提高资金使用效益方面发挥了积极的作用。本文结合多年高校工程审计工作经验,剖析高校修缮工程审计的困境,提出了“事前参与、事中监督、事后审计”的理念以及相应的建议和对策。Tracking audit has prominent characteristics and advantages,which is in line with the characteristics of repair project management. It plays an active role in supervising the use of financial funds,controlling the cost and improving the efficiency of the use of funds. Based on years of experience in project audit in universities,this paper analyses the dilemma of project audit in universities,and puts forward the concept of “pre- participation,in-process supervision and after-event audit” and corresponding suggestions and countermeasures.

关 键 词：修缮工程 全过程跟踪 审计 

分 类 号：F239.6[经济管理—会计学]