[1]陈　慧.高校建设项目结算审计中发现的问题与对策研究[J].常州大学学报(社会科学版),2006,7(04):65-67.
　CHEN Hui.The Problem in Auditing University Construction Projects Settlement and its Countermeasure[J].Journal of Changzhou University(Social Science Edition),2006,7(04):65-67.
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高校建设项目结算审计中发现的问题与对策研究()
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常州大学学报(社会科学版)[ISSN:2095-042X/CN:32-1821/C]

卷:
第7卷
期数:
2006年04期
页码:
65-67
栏目:
出版日期:
2006-12-25

文章信息/Info

Title:
The Problem in Auditing University Construction Projects Settlement and its Countermeasure
作者:
陈　慧
江苏工业学院审计处, 江苏常州213164
Author(s):
CHEN 　Hui
Auditing Depart ment , Jiang su Polytechnic Univ er sity , Jiang su, Chang zho u 213164 , China
关键词:
高校;  建设项目;  审计;  问题与对策
Keywords:
inst itut ions of higher educat ion;  const ruct ion pro ject s;  audit ing ;  problem and countermeasure
分类号:
G48
文献标志码:
A
摘要:
随着我国高等教育事业的发展, 高等院校对基本建设项目投资的力度明显加大, 基建项目逐年增加, 基建项目建设中存在 的问题也越来越突出, 因此要强化和完善建设项目审计管理体制, 施工前严格审批施工组织设计和施工技术方案, 施工过程中严 格控制工程变更签证, 对建设项目进行全过程跟踪审计, 施工结束后, 建设项目结算审计是重点。
Abstract:
With the dev elo pment of o ur co unt ry' s hig her education, institutio ns of hig her learning have obviously enlarged the investment in basic co nstr uct io n project s, which increase year by year. T he pr oblems ex ist ing in those pr oject s also become mor e and mo re prominent . Therefore, w e must strengthen and perfect the const ruct ion project s audit ing management system, strict ly examining and appro ving the co nstr uct io n org anizat ion plans and technical plans before constr uction, st rict ly cont rolling the engineering change visa during co nstr uct io n, and carrying on an ent ire pr ocess - t racking audit ing to the basic co nstr uct io n pr oject s. We must focus our audit ing on co nstr uct io n project s set t lement at the complet ion of the pro jects.

参考文献/References:

[1] 万豫秋. 如何控制好建设项目的工程造价[J] . 江苏工程造 价管理, 2005 ( 4) : 39.
[2] 蒯建华. 浅议施工阶段的造价控制[J] . 工程经济, 2004 ( 12) : 25.

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备注/Memo

备注/Memo:
作者简介: 陈慧( 1963- ) 女, 四川绵阳人, 高级会计师, 主要从事财务会计和审计研究。
更新日期/Last Update: 2006-12-25