CAJ | 학술논문

在高校大规模基本建设已基本完成，全社会要求高校加快内涵发展的条件下，加快高校基本建设资金的效益审计就十分必要，指出并分析了高校基本建设项目资金效益审计的重点，提出加快目前高校基本建设资金的效益审计建议。
재고교대규모기본건설이기본완성，전사회요구고교가쾌내함발전적조건하，가쾌고교기본건설자금적효익심계취십분필요，지출병분석료고교기본건설항목자금효익심계적중점，제출가쾌목전고교기본건설자금적효익심계건의。
It is necessary to speed up benefit audit about fund of the capital construction in the universities under the condition that universities, which have done the capital construction in large-scale, are required by society to accelerate connotation development. This paper points out and analyses the key points of benefit audit about fund of the capital construction in the universities, and puts forward the suggestions to it.