高校“211工程”专项资金审计若干问题的研究

On Problems in Audit of Special Fund of "211 Project

“2 1 1工程”是我国教育战线惟一的 ,也是建国以来在高教领域投资规模最大、数额最大的一项国家重点建设项目。为了加强对“2 1 1工程”专项资金的审计监督 ,促使项目学校管好、用好该项资金 ,笔者着重探讨了“2 1 1工程”专项资金审计的重要性、重点审计内容、审计中发现的若干问题 。

Project' is one of the key construction projects with the largest investment scale and amount in the field of higher education.To improve the management of the special fund of '211 Project',this paper discusses the audit of the special fund with emphasis on the significance,content and some problems of auditing.Finally,it presents suggestions to solve the problems.