摘要
建设项目全过程审计是建设期内工程管理的关键内容,工程审计质量是高校基建工程审计工作的重点和难点。论文分析目前高校基建工程全过程审计存在的问题,对高校基建项目在决策、设计、招投标、施工、竣工、决算等主要阶段的跟踪审计工作重点内容进行探讨,以期为高校基建项目全过程跟踪审计工作者提供借鉴,进一步促进高校基建项目全过程跟踪审计的规范化、系统化、科学化,提高审计质量。
The whole process audit of construction projects is the key content of engineering management during the construction period,and the quality of engineering audit is the key and difficult point of infrastructure engineering audit in colleges and universities.This paper analyzes the problems existing in the whole process audit of university infrastructure projects,and discusses the key contents of the tracking audit of university infrastructure projects in the main stages of decision-making,design,bidding,construction,completion and final accounts,so as to provide reference for the whole process tracking audit workers of university infrastructure projects,and further promote the standardization,systematization and scientification of the whole process tracking audit of university infrastructure projects,and improve the quality of audit.
作者
王莲花
WANG Lian-hua(Audit Office of Nanning Normal University,Nanning 530001,China)
出处
《价值工程》
2021年第14期26-28,共3页
Value Engineering
关键词
高校基建工程
全过程审计
控制重点
university infrastructure project
whole process audit
control focus
