高校建设工程跟踪审计实施要点探析

Necessity of College Construction Project Follow-up Audit and its Implementing Points

建设工程跟踪审计作为工程审计的一种创新,在实践中已彰显出它的优越性以及广阔的应用前景。高校建设的发展,要求在学校建设中节约资金,降低工程造价,发挥资金的最大效益,因此跟踪审计就突显出其重要性。本文从分析高校建设工程跟踪审计的必要性入手,分析了目前跟踪审计工作中存在的一些问题,并就高校建设工程跟踪审计的实施要点进行了探析。

The construction project follow-up audit, as the innovation of project audit, has underlined its advantages and broad prospects in the practice. The construction of the college is required to save money and reduce the construction cost to play the maximum effectiveness of funds, therefore the follow-up audit underlines its importance. This article analyzes some problems which exist in the follow-up auditing work at the present and analyzes the main implementations of the university construction project foll...