高校建设工程审计之“困”及解决途径

摘要

The investment for colleges from government is expanding year by year. The amount of capital used for construction projects is increasing synchronously. Colleges pay much attention to how to maximize the efficiency of capital. It is very important to improve management of colleges. Audit works should play an important role in this process. However,it is difficult for audit department to adequately exert its affect since there are some problems and difficulties in audit process. From the perspective of auditing works manager in colleges,some problems are proposed and discussed. For instance,how to position the construction audit, how to make a harmonious circumstance,how to make construction audit more effective,and how to manage the audit quality for the authorized project,etc. Some effective solutions are proposed to break through the problems and difficulties in audit works.%　　政府对高校的资金投入逐年加大，其中用于基本建设工程的投资也随之增多，如何使这些资金发挥最大的效益这一问题已得到各高校的广泛重视，这也是提高高校管理水平的重要方面，审计工作理应在解决这一问题中发挥重要作用。然而，审计部门在实施审计过程中遇到了诸多问题和困难，致使其作用难于充分发挥。从高校工程审计管理者的角度，探讨了高校建设工程审计中的几个主要困难及审计部门所处的困境，比如关于工程审计定位、构建和谐的审计环境、工程审计如何着力、如何监管好外委项目审计质量等，并提出了有效的解决途径。