摘要

目前我国高职院新校区建设规模大,工期短,任务重,资金短缺,内部审计力量薄弱等现象普遍存在。各个学校的审计部门面临的一项十分艰巨的任务就是力争为学校建设节约资金,降低工程造价,发挥资金的最大效益,因此全过程跟踪审计就突显出其重要性。本文从分析高职院新校区基建工程的跟踪审计现状出发,分析了目前跟踪审计工作中存在的一些问题,并相应的提出一些建议和思考。

关键词： 高校基建工程审计

Auditing of university infrastructure construction question research

Abstract

At present there exists some nonnegligent phenomenon during new campus construction of high vocational colleges such as huge scale, time limit, heavy mission, lack of finances, weak auditing. One arduous mission the school’s auditing department faced is to economize the use of funds for school, to reduce construction costs, to maximize beneficial results of funds, therefore it is significant that the auditing department entirely proceeds follow-up auditing. The paper analyses some problems during the process of auditing and also contributes some suggestions after searching current situations of the follow-up auditing.

Key words: high vocational colleges,new campus construction project,auditing

摘要…………………………………………………………………………………………………………………. I

Abstract……………………………………………………………………………………………………………. II

1 前言……………………………………………………………………………………………………………. 1

1.1 本研究的目的与意义……………………………………………………………………………… 1

1.2 国内外研究文献综述……………………………………………………………………………… 1

1.3 本研究的主要内容………………………………………………………………………………… 2

2.2 高校基建审计中利益关系的经济理论分析…………………………………………………. 3

2.3 现代风险导向审计的思想和方法论…………………………………………………………… 4

3 高校基建审计的风险分析………………………………………………………………………………… 6

3.1 高校基建审计现状和特点……………………………………………………………………….. 6

3.2 高校基建审计风险的特点及表现形式……………………………………………………….. 7