对高校建设项目竣工审计结算方法的理论探讨

On theoretic exploration for completion auditing settlement in college construction programs

对高校建设项目竣工审计结算的重要性进行了阐述,探讨了高校建设项目竣工审计结算的具体方法,指出高校建设项目竣工后的审计结算是确立工程真实成本、节约建设资金及直接决定工程造价控制成败的关键所在,因此研究和规范建设项目造价审计方法对建设方有着极其重要的意义。

The paper illustrates the importance of the completion auditing settlement of college programs, explores the factual methods for the completion auditing settlement in college construction programs, and points out the auditing settlement after the completion of college programs is the key for identifying the engineering actual cost, saving construction cost, and determining the success of the engineering cost control, so it is significant for researching and regulating the auditing methods for the program cost.