新形势下高校工程项目全过程跟踪审计的意义与途径

The Significance and Approach of the Whole Process Tracking Audit of University Construction Projects under the New Situation

依据当前形势和工程建设项目的特点,探讨全过程跟踪审计的意义和必要性,分析全过程跟踪审计的内涵和基本程序,特别揭示现阶段高校工程项目的特点和实施全过程跟踪审计所面临的挑战,在此基础上,提出提升全过程跟踪审计能力、改进相关评价体系、优化内外部环境的相关建议。

According to the current situation and the characteristics of construction projects,this paper first discusses the significance and necessity of the whole process tracking audit,and then analyzes the connotation and procedures of the whole process tracking audit.This paper especially reveals the characteristics of engineering projects in Colleges and universities and the challenges faced by the implementation of the whole process tracking audit.On this basis,it puts forward some suggestions to improve the whole process tracking audit ability,improve and optimize the relevant evaluation system,internal and external environment.