高校基建修缮工程结算审计问题分析及对策探讨

Analysis of the Closing Audit Problems in University Capital Construction Restoration Project and Countermeasure Discussion

本文从高职院校工程建设内审部门工作人员角度出发，分析了高职院校基建修缮工程结算审计阶段存在的普遍问题。并结合笔者在工作中的体会、认识，来寻求解决问题的办法、对策。

From the staff’s perspective of engineering con- struction internal auditing department, this article analyzes common problems in audit phase of capital construction res- toration project in higher vocational coleges, and combines with the practice experience for finding the method and co- untermeasure to solve the problems.