本科论文摘 要自 21 世纪以来， 国家对于教育的大力支持，平均教育水平飞速发展，高校的招生规模迅速增加。与此同时，高校开始扩建教学楼、宿舍楼、实验楼等基础建筑，而在基础建设的过程中也出现了一些贪污受贿的现象。由于高校基础建设的特点：如建设周期较长、投入的资金亮十分巨大、施工环节多且复杂，在这种情况下高校内部审计以及外部审计的作用就显得极为重要，同时也给高校审计带来了一定的困难。准确认识并且把握在高校基础建设中的审计风险并通过一些手段规避风险将会对高校内部完善内控制度，促进我国廉政建设等方面做出重要贡献。本文主要运用了文献研究法和归纳法。本文搜集了有关高等学校基础建设审计和审计风险管理的文献，借鉴前人的研究出的成果，通过总结和提炼，研究新的应用方法。通过对高等学校基础建设审计理论、高等学校基础建设审计风险理论的剖析，为研究建立理论体系，奠定理论基础。本文根据高等学校基础建设审计风险现存的问题，进行研究分析，对高等学校基础建设审计风险管理提出创新性意见。关键字：高校基建，风险管理，审计风险本科论文AbstractSince the 21st century, the national support for education, the rapid development of the average level of education, the rapid increase in the enrollment scale of colleges and universities. At the same time, colleges and universities began to expand the teaching building, dormitory building, experimental building and other basic buildings, and in the process of infrastructure construction, there are also some phenomena of corruption and bribery. Because of the characteristics of the infrastructure construction in Colleges and universities, such as the long construction period, the huge amount of funds invested, the many and complex construction links, in this case, the role of internal audit and external audit in Colleges and universities is very important, but also brings some difficulties to the audit of Colleges and universities. Accurately understanding and grasping the audit risk in the infrastructure construction of colleges...
