文章对高校基建工程项目的全过程进行了全面分析,探讨了基建工程项目审计中的关键环节,提出设计、招标及签订合同、变更签证环节应为基建工程项目审计的关键环节,在此基础上提出了加强对基建工程项目关键环节审计工作的具体措施.
The paper analyzes the whole-process of infrastructure projects in universities,discusses the critical links for infrastructure projects in universities,then puts forward the design aspects,tender and contract sectors are the critical links for infrastructure projects in universities.Based on the view,the paper provides suggestions to improve the audit approach during the critical links.
刘晓芳,黄伟,杨柳.高校基建工程项目审计关键环节探讨[J].高等建筑教育,2010,19(6):162-165.
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