我国高校体育资金来源单一,市场化程度受限.本文阐述高校体育经费投资基建的审计内容与特点,分析投资基建的审计困境,从多个层面给出审计创新路径.%The source of PE funds in colleges and universities in China is single and the degree of marketization is limited. This article elaborates the content and characteristics of the auditing of sports capital investment infrastructure in colleges and universities, analyzes the audit dilemma of investment infrastructure, and gives the path of audit innovation from multiple aspects.
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