摘要
随着我国高等教育事业的发展,高校招生数量逐年增加,许多高校原有的办学规模和设施已不能适应发展的需要,各高校通过贷款等融资方式加大基建投入,扩大办学规模,提高办学效益和整体实力。为了保证高校建设工程项目的质量,规范投资,充分发挥资金的使用效率,全国各高校的内部审计机构都开始推行全过程跟踪审计工作。全过程跟踪审计能够在招投标阶段、施工合同、工程设计变更、施工现场签证、隐蔽工程、工程结算等阶段起到节约资金,提高投资效益,加强和改进建设项目管理,降低工程风险,预防腐败行为滋生等作用。
As China＇s development of higher education, the number of college enrollment increases every year, many eolleges and universities sponsoring the original size and facilities can not meet the development needs of colleges and universities to increase i＇inaneing through loans, infrastructure investment, to expand the size of school, to improve operating efficiency and overall strenth. In order to ensure the quality of university construetion proieets, reguhte the investment, give full phy to the efficient use of funds, colleges and universities across the country are starting to implement internal audit to track the entire process of audit work. The whole process of tracking the audit can be in the bidding phase, construction contracts, engineering dezign changes, construction site, visa, hidden works, settlement and other stage plays to save money, improve investment efficiency, strengthen and improve construction project management, reduce project risk, the prevention of corruption breeding behavior and so on.
出处
《贺州学院学报》
2011年第3期124-126,共3页
Journal of Hezhou University
关键词
高校
建设工程项目
全过程跟踪审计
university projects construction
the whole process of tracking auditing
necessity
