| 高等院校建设项目多视角立体审计模式探讨 |
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| 引用本文： | 张霞燕,游春林,张国房,郭良楷.高等院校建设项目多视角立体审计模式探讨[J].财会通讯,2004(22). |
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| 作者姓名： | 张霞燕 游春林 张国房 郭良楷 |
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| 作者单位： | 宁波大学 浙江宁波315211
(张霞燕，张国房)，湖北大学 湖北武汉430062
(游春林)，宁波大学 浙江宁波315211(郭良楷) |
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| 摘 要： | 建设项目的实施是一个系统工程,也是动态过程,对项目的建设实施有效的审计监督,是合理控制工程造价,提高投资效益的有效途径。本文通过高等院校建设项目审计现状的调研,对建设项目实施的全过程进行分析,针对影响项目投资的相关因素和关键环节,提出对项目建设实施一体化管理,多节点控制,多视角审计的新模式,与同行探讨。
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| 关 键 词： | 建设项目 审计模式 投资控制 工程造价 |
An Exploration on Multi-Visual Angle Auditing Mode of Construction Projects for Universities and Colleges |
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| Zhang Xiayan,You Chunlin,Zhang Guofang,Guo Liangkai.An Exploration on Multi-Visual Angle Auditing Mode of Construction Projects for Universities and Colleges[J].Communication of Finance and Accounting,2004(22). |
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| Authors: | Zhang Xiayan You Chunlin Zhang Guofang Guo Liangkai |
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| Abstract: | Construction project is not only system engineering, but also a dynamic process. Audit intendance on construction project is good for project cost controlling and investment efficiency improvement. Based upon the investigation on current situation of college construction projects, the whole process of constructing, the relative factors and key nodes which affecting project investment are analyzed. A new multi-angle of view audit mode including integrative management and multi-point controlling is put forward. |
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| Keywords: | Construction project Audit mode Make the investment to control Fabrication cost of the project |
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