摘要
分析了目前高校基建项目审计存在的问题,探讨了实施跟踪审计的必要性,强调了实施跟踪审计的重点环节,以加强高校项目审计工作,达到降低建设成本、提高资金使用效率的目的。
Based upon analysis of the questions existed in audit of infrastructure projects in universities the necessity to carry out follow-up auditing is discussed, at the same time key links should be paid attentions in follow-up auditing are emphasized, in order to strengthen project auditing work in universities, to reduce construction cost and increase the utilization efficiency of funds.
出处
《山西建筑》
2009年第16期218-219,共2页
Shanxi Architecture
关键词
高等学校
建设项目
跟踪审计
重点环节
university, construction project, follow-up auditing, key links
