摘要
高校基建工程决策阶段的造价审计是监督控制工程造价,保障工程质量,有效地控制基本建设投资,保证工程建设顺利进行的有效途径。目前高校基建工程决策阶段的造价审计存在缺乏事前控制的机制,规章制度不健全,评价缺乏统一标准等问题。对加强高校基建工程决策阶段的造价控制审计提出了几点建议。
College decision-making phase of the infrastructure project cost auditing supervision and control project cost is to protect quality, and effective control of capital investment ensures the smooth progress of construction projects effective way. Based on the analysis of college＇s decision-making phase of the infrastructure project cost control elements of the audit, and the significance of the status quo, this paper suggests that trengthening of college＇s infrastructure projects in the decision-making phase of the construction should have some specific countermeasures.
出处
《湖南科技大学学报（社会科学版）》
2008年第5期72-74,共3页
Journal of Hunan University of Science and Technology(Social Science Edition)
关键词
高校基建工程
决策
造价控制
审计
college＇s infrastructure projects
decision-making
cost control
auditing
