某高校供水改造工程结算审计问题分析  

ANALYSIS ON SETTLEMENT AUDITING PROBLEMS IN A COLLEGE WATER SUPPLY RECONSTRUCTION PROJECT

作　　者：陈炳志[1] 

机构地区：[1]山东科技大学,山东泰安271019

出　　处：《建筑技术开发》2015年第3期60-62,共3页Building Technology Development

摘　　要：随着高校撤并、扩招规模的加大,各高校修缮项目数量大幅度增加,而其工程项目结算阶段却存在很多突出问题。通过从主客观两个方面对山东科技大学供水改造工程实例中结算审计阶段出现的突出问题进行剖析,可分析出工程中易造成结算审计偏差的各类问题,并对其提出相应的对策和建议。With the development of merger and enrollment enlargement of colleges, the number of maintenance projects also increased in colleges, but there were many outstanding problems in the settlement phase. This paper analyzed the problems in settlement audit phase of the water supply reconstruction project of Shandong University of Science and Technology on both subjective and objective aspects. Various problems causing differential settlement audit in the project were determined and related countermeasures and suggestions were proposed.

关 键 词：供水改造 工程结算 审计 

分 类 号：F239.4[经济管理—会计学] TU991[经济管理—国民经济]