摘要
文章对高校基建工程项目的全过程进行了全面分析,探讨了基建工程项目审计中的关键环节,提出设计、招标及签订合同、变更签证环节应为基建工程项目审计的关键环节,在此基础上提出了加强对基建工程项目关键环节审计工作的具体措施。
The paper analyzes the whole-process of infrastructure projects in universities,discusses the critical links for infrastructure projects in universities,then puts forward the design aspects,tender and contract sectors are the critical links for infrastructure projects in universities.Based on the view,the paper provides suggestions to improve the audit approach during the critical links.
出处
《高等建筑教育》
2010年第6期162-165,共4页
Journal of Architectural Education in Institutions of Higher Learning
关键词
基建工程
审计
关键环节
infrastructure projects
audit
critical links