摘要
基于目前高校基建工程项目审计的重要地位和迫切需要,就新时期高校基建工程项目审计内容、制度与方法进行了探讨,阐明了高校基建工程项目报审内容、审计工作具体方法和要求以及施工单位及建设部门对工程管理的行为规范和审计人员工作程序,从而可以有效提高审计质量和效益,保证高校有限的建设资金发挥更大的作用。
The auditing content, regimentation and method of infrastructures construction items in higher schools were discussed, because of the great importance and exigency of item auditing in this new period. The results not only showed the auditing content, detailed methods and demands of the infrastructures construction items, but also revealed the behavioral norms of the operating and construction departments in engineering administration and work procedure of the auditors in higher schools. Thus the auditing quality and benefit could be improved effectively and the limited fund for school construction was guaranteed to get more effects.
出处
《合肥学院学报（自然科学版）》
2004年第3期83-85,共3页
Journal of Hefei University :Natural Sciences
关键词
高校
基础建设工程
项目审计
审计制度
审计步骤
item auditing
infrastructures construction
regimentation and method
higher schools
