高校基建工程项目全过程跟踪审计分析

On the Whole Process Tracking Audit of College and University Capital Construction Projects

全过程跟踪审计,把项目管理与审计监督有效结合起来,能科学、合理地确定基建工程项目成本,以保证项目完成质量,强化项目内控体系建设。在确保质量的前提下,通过开展全过程跟踪审计,控制造价,提高基建工程项目的经济效益;通过界定全过程跟踪审计内涵和分析其在高校基建工程项目审计中的运行机制,预期能对高校基建项目进行全过程跟踪审计起到借鉴和参考作用。

The whole process tracking audit,with project management and audit supervision effectively combined,can scientifically and reasonably determine the cost of capital construction projects,ensure high quality and strengthen the internal control system.Under the premise of ensuring quality,the whole process tracking audit is carried out to control the cost and improve economic benefits of capital construction projects.This paperexplores the connotation of the whole process tracking audit and discusses its operating mechanism in capital construction projectsin colleges and universities.