摘要
探讨了绩效审计理念下的高校建设工程跟踪审计,提出了实现审计绩效目标的高校建设工程跟踪审计方法和发展思路。
This essay discusses the follow-up auditing of construction projects in universities under the concept of performance auditing and puts forward methods of follow-up auditing and train of thought for development so as to realize the objectives of performance auditing.
出处
《河南工业大学学报(社会科学版)》
2013年第2期47-50,共4页
Journal of Henan University of Technology:Social Science Edition
基金
2012年河南省教育厅科学技术研究重点项目(12A560005)
关键词
高校工程
跟踪审计
绩效审计
university project
follow-up auditing
performance auditing