Abstract：In recent years, China's investment in university education has gradually increased, and capital construction investment has also grown rapidly. However, how to make better use of construction funds to serve the development of higher education is a very important issue for university administrators. The state requires comprehensive auditing. However, in actual work, the audit department encountered many difficulties in implementing the project auditing process, which severely restricted the smooth development of the auditing work. This article has carried on the effective analysis to the difficulties and problems encountered in the construction of college infrastructure projects, summed up the practical work experience, and put forward several effective solutions to the problems encountered in the audit.

　　Keyword：project settlement; university construction project; audit; problem; countermeasure;

　　随着我国经济水平的快速提高, 对高等教育的投资不断增加, 办学条件也得到明显改善。国家用于高校的投资中, 基础建设投资占比例很大, 据不完全统计, 平均每年大约有1000亿元。怎样确保这些资金的有效使用一直是管理层试图解决的问题。在提高资金使用效益、监督建设资金使用等方面, 各高校内部审计部门起着非常重要的作用。然而, 现实环境中存在一些问题, 使得内部审计难以发挥其应有的作用。怎样解决高校内部审计部门面临的问题, 使项目审计工作能够顺利实施是需要进一步研究的问题。


 

TAG标签： 工程结算     高校建设项目     审计