高校建设工程招投标审计监督探讨

A Discussion on Audit Supervision of University Construction Project Bidding

高校建设项目投资额控制是建设管理重要的内容之一,而招投标是控制投资的十分关键的环节。本文指出了高校建设工程招投标制度体系、人员素质、工作职责、部分业务程序等方面存在的问题,分析了审计监督的法律地位,从"经济人假设"理论出发,提出了建设工程招投标审计监督的四个原则,详细讨论了目前宏观政策和环境背景下审计监督的重点内容和主要环节做法,就进一步推进高校建设工程招投标审计监督提出了对策思考。

The investment control of university construction projects is one of significant parts in con- struction management for higher educational institutions and meanwhile the bidding is a crucial process to control investment. This paper points out some problems such as the imperfection of bid- ding system, the lack of personnel qualities, the uncertainty of work responsibilities, and defects of partial process in universities＇ construction projects and analyzes the legal status of audit supervi- sion. Based on the theory of the assumption of economic man, it has established four principles of audit supervision of construction project bidding, discussed key contents and predominant sections in audit supervision under the circumstances of macro policy and environment and offered some coun- termeasures to further promote the audit supervision in bidding section of universities＇ construction projects.