浅谈高校基本建设资金效益审计

摘要

在高校大规模基本建设已基本完成，全社会要求高校加快内涵发展的条件下，加快高校基本建设资金的效益审计就十分必要，指出并分析了高校基本建设项目资金效益审计的重点，提出加快目前高校基本建设资金的效益审计建议。%It is necessary to speed up benefit audit about fund of the capital construction in the universities under the condition that universities, which have done the capital construction in large-scale, are required by society to accelerate connotation development. This paper points out and analyses the key points of benefit audit about fund of the capital construction in the universities, and puts forward the suggestions to it.