高校基建项目全过程跟踪审计监督控制点分析

Audit Supervision and Control on the Infrastructure Projects in Colleges and Universities

全过程跟踪审计是对建设项目从筹建时起至竣工阶段为止所发生的技术经济活动全过程进行的审计与监督,它不但强调事后结算造价审计,也注重对事前决策、设计、招投标阶段和事中施工阶段造价控制的监督跟踪审计.因此,提出对基建项目的前期阶段、实施阶段、竣工阶段等各个阶段影响工程造价的因素进行重点的监控,以最大限度地减少浪费,有效地控制工程造价、工程质量及促进基建管理.

The audit is to track the entire process of construction from the project＇ s planning stage to the comple- tion stage covering the technical and economic activities and issues. It not only focuses on the after settlement audit cost, but also focuses on the pre-decision-making, design, bidding phase and construction phase cost control. This paper proposes strict monitor on the various stages of infrastructure projects from the early phase, the implementa- tion phase to the completed stage so as to minimize unnecessary waste, to control project cost effectively as well as quality and to strengthen the infrastructure management.