建设项目跟踪审计的问题与对策——以高校建设项目为例

摘要

The paper describes connotation and types of tracking audit of construction projects. Taking universities construction projects as research object,analyzes noticeable problems in the tracking audit. Based on the obtained result,puts forward the executive plan and key nodes of tracking audit of universities construction projects. The proposed Countermeasure provides a reference for the practice.%阐述建设项目跟踪审计的内涵和类型,选择高校建设项目为研究对象,对高校建设项目跟踪审计应予注意的问题进行分析.在此基础上,提出高校建设项目跟踪审计的执行思路,并对高校建设项目跟踪审计的关键节点进行分析、提供对策,以期为建设项目跟踪审计实践提供参考.