本文提出了在高校基建工程跟踪审计中变“全天候跟踪”为“关键环节跟踪”,阐述了高校基建工程在决策设计、招投标、工程施工、结算决算等几个关键环节需要审计的重点内容.%This paper presented a tracking infrastructure project in colleges and universities to change "all-weather track" to "key track", explained the key contents in decision-making design, bidding, construction, clearing accounts, and several other key aspects of college infrastructure projects.
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