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高校基建工程结算审计的途径分析
引用本文:徐丽,于秀梅,刘艳华.高校基建工程结算审计的途径分析[J].经济与管理,2005,19(8):86-87.
作者姓名:徐丽  于秀梅  刘艳华
作者单位:石家庄铁道学院,审计处,河北,石家庄,050043
摘    要:目前,对基建工程结算实施审计,是防止资金外流的一个重要环节。基建工程结算审计对调整投资结构、控制投资规模、提高投资效益具有十分重要的意义。应针对高校基建工程结算审计中出现的主要问题,采取切实可行地解决途径及技巧,让基建投资发挥最佳的经济效益。

关 键 词:高校  基建工程  结算审核  技巧
文章编号:1003-3890(2005)08-0086-02
修稿时间:2005年3月20日

Approaches to Improve the Settlement Audit of Capital Construction Projects in Colleges and Universities
XU Li,YU Xiu-mei,LIU Yan-hua.Approaches to Improve the Settlement Audit of Capital Construction Projects in Colleges and Universities[J].Economy and Management,2005,19(8):86-87.
Authors:XU Li  YU Xiu-mei  LIU Yan-hua
Abstract:At present, putting in practice the settlement audit to capital construction projects is the important moment of a voiding the fund losing. There are very important of actualizing the settlement audit of capital construction projects to adjusting the invest structure, controlling the invest scale and increasing the invest benefit. In order to maximize the benefit of the investment on the capital construction, solution and frequendy used techniques should be adopted aiming at problems existing in the setdement audit of capital construction in colleges and universities.
Keywords:colleges and universities  capital construction projects  settlement auditing  technique
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