高校基建项目前期审计浅议

On Preceding Audit for Capital Construction Projects in Institutions of Higher Learning

本文通过对高校基建项目在立项决策、设计和招投标等前期阶段所面临的问题进行分析,论述了开展前期审计工作的意义和作用,并结合理论知识探讨了高校基建项目在前期审计过程应采取的措施。

Based on the analysis of the problems confronted by institutions of higher learning in authorizing, deciding, designing and inviting bids for capital construction projects, the author expounds the role of the preceding audit and, in combination with theory, discusses the measures taken in the process of the preceding audit for the capital construction in institutions of higher learning.