关于基建投资绩效的审计思考——以地方高校为例

1998年扩招以来,地方高校基建投资大幅度增加,由此引发的高校债务在总量上讲是安全的,尚在可控范围之内,值得关注和重视,特别是有些学校已经发生支付危机,债务失控.地方高校基建领域存在着土地闲置浪费、管理不规范等诸多问题.进一步规范高技基本建设和债务管理的办法应当包括立项审批、贷款控制、债务重组、财政贴息、土地置换和推行建设项目代建制等.

Auditing Consideration about the Performance of Capital Construction --Taking the Construction of Local Colleges and Universities as an Example

The expansion of higher education enrollment since 1998 has brought about the massive increase of capital construction of local colleges and universities. Though the amount of the debt of the colleges and universities is generally controllable within the limit and safe, special concern and emphasis should be paid to schools especially those whose payment crisis has occurred and whose debt is out of control. There exist all kinds of problems in the capital construction of local colleges and universities such as waste and idleness of unutilized land, improper management etc. The approach to further standardize the capital construction and debt management should include project approval, loan control, debt reorganization, fiscal interest subsidies, land exchange and engineering consignment etc.