高校工程结算审计风险防范研究

Research on Risk Prevention of Project Settlement Audit in Colleges and Universities

开展工程结算审计是高校加强工程管理、提高审计工作质量的必然要求。实施工程结算审计有助于高校完善工程内控管理制度、合理控制工程造价、提高建设资金使用效益、促进党风廉政建设。当前,高校开展工程结算审计面临诸多风险,文章在分析高校工程结算审计风险的基础上,提出了完善高校内控机制建设、强化高校工程监督与管理、规范高校基建施工合同的签订、加强高校审计人员队伍建设等有效举措,旨在促进高校落实工程管理责任,完善基建内控建设,提升建设资金投资效益,提高工程结算审计工作质量。

To carry out project settlement audit is an inevitable requirement for colleges and universities to strengthen project management and improve the quality of audit work.The implementation of project settlement audit will help colleges and universities improve the internal control management system of projects,reasonably control the project cost,improve the use efficiency of construction funds,and promote the construction of a clean and honest government.At present,colleges and universities are faced with many risks in carrying out project settlement audit.Based on the analysis of the risks of project settlement audit in colleges and universities,this paper puts forward effective measures,such as perfecting the construction of internal control mechanism in colleges and universities,strengthening the supervision and management of projects in colleges and universities,standardizing the signing of infrastructure construction contracts in colleges and universities,and strengthening the construction of auditors in colleges and universities,aiming at promoting the implementation of project management responsibilities in colleges and universities,improving the internal control construction of infrastructure,improving the investment efficiency of construction funds and improving the quality of project settlement audit.