从内部审计角度对高校基建工程全过程跟踪审计的研究.docxVIP

PAGE PAGE 13 摘要 随着我国教育事业的快速发展，高校已经成为社会中不可或缺的一部分。高校的发展伴随着基础设施的完善和更新，不断的扩建、翻新和迁校等，高校基建项目现如今已经备受社会各方关注，由于涉及资金金额较大，对于高校基建项目的管理是当前高校最为重视的一项工作，它关乎着学校资金的使用效益，学校部门的统筹管理。本文旨在从内部审计的角度，通过运用案例分析法、文献研究法和统筹分析法进行研究分析如今高校基建项目全过程跟踪审计的不完善的地方，从法律法规层面、内部审计层面和高校自身层面探寻改进方法、途径，促进我国高校基建项目全过程跟踪审计的发展，提升高校资金的使用效益，降低高校基建项目中发生经济犯罪的几率，提高高校的管理水平。 关键词：高校基建项目；全过程跟踪审计；内部审计 Abstract. With the rapid development of education in our country, colleges and universities have become an indispensable part of the society. The development of colleges and universities is accompanied by the improvement and renewal of infrastructure, continuous expansion, renovation and relocation, and so on. The infrastructure projects of colleges and universities have now attracted much attention from all sides of the society because of the large amount of funds involved. The management of capital construction projects in colleges and universities is the most important work in colleges and universities at present, which is related to the benefit of the use of school funds and the overall management of school departments. From the point of view of internal audit, this paper aims to study and analyze the imperfections of tracking audit in the whole process of capital construction projects in colleges and universities by using case study method, literature research method and overall planning analysis method. To explore the methods and ways of improvement from the aspects of laws and regulations, internal audit and colleges and universities, so as to promote the development of follow-up audit in the whole process of capital construction projects in colleges and universities, and improve the efficiency of the use of funds in colleges and universities. Reduce the probability of economic crime in capital construction projects in colleges and universities, and improve the management level of colleges and universities. Key words: University infrastructure project; whole process follow-up audit; internal audit 目 录 一、 绪论 1