新校区建设全过程跟踪审计思考

Consideration on the Tracking Auditing of New Campus Construction Process

新校区建设成为令人瞩目的亮点,但对于动辄数千万上亿、甚至十亿的巨额建设资金,以及如何适应紧迫的发展需要,如何建设好新校区,成为高校管理层重点关注的焦点。基于以上的原因,本文主要从新校区开展建设全过程跟踪审计的必要性、基本保障措施、审计的工作重点等方面阐述了对新校区建设全过程跟踪审计的思考。

The construction of new campus has been the focus of management executives of colleges nowadays. The funds of construction reach as much as hundred million or even ten billion RMB. How to make full use of so much money to construct the new campus became a f^us to the leaders in colleges. This essay analyses the consideration on the tracking auditing of the whole new campus construction process from three aspects： the necessity of tracking auditing of the whole process, the basic assurance measures and the main tasks of auditing.