搞好高校基建项目审计的几点认识

On the Auditing of the Infrastructure Projects of Colleges and Universities

分析了目前高校基建审计中存在的问题和困难,提出了强化制度建设,规范基建管理和审计监督,加强基建审计队伍建设,对基建工程实施全过程监控等合理化建议来规范基建审计,以保证基建经费的有效使用,提高资金使用效益。

This paper analyses the problems and difficulties in the auditing of the infrastructure projects of colleges and universities, and puts forward some rational proposals on strengthening the institutional improvement, standardizing infrastructure management and audit supervision,cultivating qualified auditors,and monitoring the whole process of infrastructure project for the purpose of guaranteeing the efficient use of funds and improving the capital efficiency.