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高职院校建设工程全过程跟踪审计绩效探究

Research on the Whole Process of Tracking Audit Performance in Higher Vocational Colleges

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本文以某高职院校青年教师公寓楼建设全过程跟踪审计为例,通过分析工程审计人员介入到工程建设的每一个关键环节,从而在过程中全面精准的切入审计增值要点,及时发现问题解决问题,促进学校工程审计的制度建设,保障建设资金的使用效率,进而实现高职院校工程建设资金的价值增值,为高职院校今后的工程建设全过程审计提供参考依据.
In this paper,a vocational college young teachers apartment building construction process tracking audit as an exam-ple,through the engineering audit staff involved in the construction of each key link,which in the process of a comprehensive,ac-curate cut into the audit value points,the timely detection of problems to solve the problem,to promote the school engineering au-dit system construction,to protect the use of construction funds efficiency,then realize the value of project construction funds in higher vocational colleges,and provide reference for the whole process audit of higher vocational colleges in the future project construction.

Vocational CollegesTracking AuditPerformanceValue Appreciation

宋桐庆

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天津市职业大学

高职院校 跟踪审计 绩效 价值增值

2024

工程经济
中国建设工程造价管理协会

工程经济

CHSSCD
影响因子:0.481
ISSN:1672-2442
年,卷(期):2024.34(8)