高校建设工程审计“建议”职能初探  

Study on How to Propose in Engineering Audit at Colleges

作　　者：许宁 XU Ning(China Agricultural University,Beijing 100083,China)

机构地区：[1]中国农业大学,北京100083

出　　处：《价值工程》2020年第36期23-24,共2页Value Engineering

摘　　要：根据《教育系统内部审计工作规定》(教育部令第47号),审计职能增加了“建议”一项。本文在本单位现有工程审计建议做法的基础上,深入分析了如何发挥工程审计建议作用,并就如何提高审计建议质量提出了加强管理控制的具体措施,旨在加快提升工程审计“建议”在高校建设工程管理中的地位和作用。According to the"regulations on internal audit of education system"(Decree No.47 of the Ministry of Education),the proposal is added to the audit function.This paper studied on how audit proposals working,and tried to propose specific measures in terms of how to improve the quality of audit proposals,based on the current situation in the unit.It aims to enhance the status of the audit proposal in the management of construction project at colleges.

关 键 词：建设工程 审计建议 管理审计 

分 类 号：F239.4[经济管理—会计学]