高校建设项目全过程跟踪审计的思考

为适应高等教育快速发展的需要，拓展办学空间，大规模工程建设和大额资金的投入，给高等教育发展带来了良好的契机，为将工程建设成为优质工程、廉政工程，许多高校引入了跟踪审计，使工程建设效益和效率得到了加强。跟踪审计不仅是一种新的审计模式，也是一种新的监督模式。跟踪审计的实施对工程建设过程中的科学决策、规避风险、提高资金效用，尤其是防治腐败现象的滋生有着极为重要的作用。

On the Follow-up Audit of the Whole Process of Construction Projects in Colleges and Universities

In order to meet the needs of the rapid development of higher education and expanding school space,a large-scale con- struction projects and large capital investment bring a good opportunity for the development of higher education.Many colleges and universities introduce a follow-up audit to strengthen the effectiveness and the eflieiency of the projects.The follow-up audit is not only a new audit model,but also a new model of supervision.The follow-up audit plays a very important role in scientific decisio...