经济研究导刊
經濟研究導刊
경제연구도간
ECONOMIC RESEARCH GUIDE
2015年
12期
138-139,150
,共3页
高校%修缮工程%结算审计
高校%脩繕工程%結算審計
고교%수선공정%결산심계
university%renovation project%settlement and audit
进入21世纪，随着高校撤并、扩招规模的加大，我国高等教育快速发展，各高校办学规模急剧扩大，在新建项目不断增多同时，修缮工程项目也大幅度增加，随之带来的工程结算审计问题也日渐突出。从主客观两个方面对高校修缮工程结算审计中的突出问题进行剖析，就如何把关做好结算审计，最大限度发挥维修资金的经济和社会效益提出针对性的建议与对策。
進入21世紀，隨著高校撤併、擴招規模的加大，我國高等教育快速髮展，各高校辦學規模急劇擴大，在新建項目不斷增多同時，脩繕工程項目也大幅度增加，隨之帶來的工程結算審計問題也日漸突齣。從主客觀兩箇方麵對高校脩繕工程結算審計中的突齣問題進行剖析，就如何把關做好結算審計，最大限度髮揮維脩資金的經濟和社會效益提齣針對性的建議與對策。
진입21세기，수착고교철병、확초규모적가대，아국고등교육쾌속발전，각고교판학규모급극확대，재신건항목불단증다동시，수선공정항목야대폭도증가，수지대래적공정결산심계문제야일점돌출。종주객관량개방면대고교수선공정결산심계중적돌출문제진행부석，취여하파관주호결산심계，최대한도발휘유수자금적경제화사회효익제출침대성적건의여대책。
With the rapid development of China's higher education,the scale of universities is expanding and infrastructure and renovation projects are increasing substantially,as a result,problems of project settlement and audit also become increasingly prominent.From the perspective of project settlement and audit,this paper analyses the outstanding problems existing in settlement and audit of university renovation project.In addition,this paper also puts forward targeted suggestions and countermeasures on how to carry out a good settlement and maximize economic and social benefits of the proposed maintenance funds.
