基于审计角度的高职院校基建项目后评价研究

Research on Post-evaluation of Infrastructure Projects in Higher Vocational Colleges Based on Auditing

基建项目后评价对提高高职院校基建项目管理水平、提升资金绩效、减少投资风险具有重要意义,但目前还存在有的高职院校重视不够、评价内容不够全面、评价人员业务素质不高、评价信息平台缺失等问题。为此,高职院校要高度重视基建项目后评价工作,健全基建项目后评价体系,提升后评价工作人员的素质,加快后评价信息平台建设,以后评价审计保证后评价质量。

Post-evaluation of infrastructure projects is of great significance for the improvement of the management level of infrastructure projects in higher vocational colleges,the capital performance and the reduction of investment risks.Nevertheless,there are still some problems such as insufficient attention in higher vocational colleges,insufficient evaluation content,poor professional quality of evaluation personnel and lack of evaluation information platform,etc.Hence higher vocational colleges should attach great importance to the post-evaluation of infrastructure projects,improve the post-evaluation system of infrastructure projects,improve the quality of post-evaluation staff,speed up the construction of post-evaluation information platforms and ensure the quality of post-evaluation with post-evaluation audits.