为了进一步提高高校基础建设项目管理水平，充分发挥建设资金的投资效益，文中总结了高校基建工程结算审计工作中遇到的常见问题，并从建设管理部门 、施工单位两方面分析了其产生的主要原因，针对这些常见问题提出了制定有效的奖惩制度、规范项目资料管理、加强招标及合同管理、加强现场管理和人才培养等措施，以期改善高校基建工程项目管理现状。

To improve the management of infrastructure construction and increase the benefit of investment, we presented major problems in infrastructure construction auditing of universities and colleges based on the analysis of practical working experience, analyzed the main causes of the problems from two aspects which were the construction management department and the construction unit, and proposed countermeasures. The countermeasures covered many aspects, including establishing a system of rewards and penalties, strengthening project data management and tender management, enhancing worksite management, and improving talent training.