刍议提高学校基本建设投资效益审计质量

The Immature Comment on Promoting Audit Quality for Invested Beneficial Results of School Basic Construction

学校基本建设投资效益审计,是学校管理的重要内容,涉及内部控制制度、资金管理、项目投资、管理效能、经营预算等审计内容。文中通过效益审计、财务审计,就及时防范控制项目风险,保护资金使用安全,避免投资浪费,提高投资效益进行了探讨。

Performance auditing of the fundamental construction and investment of school is the important part of school management, including internal control system, fund management, project investment, managerial effectiveness, operating budget, etc. This article will discuss on how to guard against and reduce project risks, and on how to increase efficiency of fund utilization in order to avoid useless investment and to promote returns of investment through performance auditing and financial auditing.