摘要
近年来,我国对大学教育的投资逐步增加,基本建设投资也在快速增长。然而,如何更好地利用建设资金来服务高等教育的发展,是高校管理者面临的一个非常重要的问题。国家要求实现全面审计,但在实际工作中,审计部门在实施项目审计过程中遇到了许多困难,严重制约了审计工作的顺利发展。本文对高校基础建设项目建设中遇到的困难和问题进行了有效的分析,总结了实际工作的经验,并提出了几点解决审计中遇到问题的有效对策。
In recent years, China＇s investment in university education has gradually increased, and capital construction investment has also grown rapidly. However, how to make better use of construction funds to serve the development of higher education is a very important issue for university administrators. The state requires comprehensive auditing. However, in actual work, the audit department encountered many difficulties in implementing the project auditing process, which severely restricted the smooth development of the auditing work. This article has carried on the effective analysis to the difficulties and problems encountered in the construction of college infrastructure projects,summed up the practical work experience, and put forward several effective solutions to the problems encountered in the audit.
作者
王淑华
WANG Shu-hua(Wuhan University of Science and Technology Audit Office,Wuhan 430081,China)
出处
《价值工程》
2018年第25期22-23,共2页
Value Engineering
关键词
工程结算
高校建设项目
审计
问题
对策
project settlement
university construction project
audit
problem
countermeasure
