基于SWOT分析法的高校建设项目跟踪审计研究

Research on Auditing of University Construction Project Based on SWOT Analysis

近年来,各地高校都在着手拓宽现有的校区建设规模,其中典型项目就在于实施全过程跟踪审计。然而实质上,项目跟踪审计通常都会贯穿于复杂度较高的项目建设流程,全方位把控造价同时其中也蕴含了深层次的项目风险。因此从审计的视角来看,针对项目建设的全过程跟踪审计,运用SWOT模式分析跟踪审计各阶段的举措,来监控项目风险并且体现更高层次的实践指导性。

In recent years, colleges and universities across the country have begun to expand the scale of the existing campus construction. The typical project is the implementation of the entire process of follow-up audit. However, in essence, project follow- up auditing usually runs through a complex project construction process. All-round control of construction costs also implies deep project risks,Therefore, from the perspective of auditing, we use the SWOT model to analyze and track the actions of each stage of the audit to monitor project risks and reflect a higher level of practical guidance.