摘要
高校基本建设项目的实施是—个系统工程,也是动态过程,对其实施有效的全过程跟踪审计监督是规范项目管理、提高审计质量和效率的有效途径。该文运用机构间合作机制,研究各个不同利益团体的结果关系,分析其在高校基本建设项目中的关联关系,初步建立了基建工程全过程跟踪审计中机构间合作模式。通过对高校基本建设项目审计的分析,提出对基本建设项目实施关口前移、多节点控制、全程监控的全过程跟踪审计模式,并分析了其可能带来的现实问题及相应对策。
The university engineering construction is a complicated system and a dynamic process, so it is an etlectwe tool to give the WhOle process trac- ing and audit to regulate project management and improve audit quality and efficiency. With inter-departmental cooperation, the result relationships of different teams are studied, its link between the university engineering construction project is analyzed and the inter-departmental cooperation model is preliminarily established. According to the analysis on the audit of university engineering construction, the whole process tracing audit model of exit for- warding, multiple joint control and whole process supervision for basic construction is presented, and the potential reality problems and countermeasures are analyzed.
出处
《重庆建筑》
2015年第3期55-57,共3页
Chongqing Architecture
关键词
高校
基本建设
全过程跟踪
审计
合作机制
university
basic construction
whole process tracing
audit
cooperation mechanism
