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高校建设工程委托审计招标存在的问题及对策
引用本文:周原.高校建设工程委托审计招标存在的问题及对策[J].武汉理工大学学报(社会科学版),2009,22(4).
作者姓名:周原
作者单位:武汉理工大学,审计处,湖北,武汉,430070
摘    要:委托审计是一种专业服务,建设工程委托审计招标,既有委托审计交由市场竞争选择等招标所具有的优点,也存在服务招标先天不足的问题.针对审计中存在的问题,运用非对称信息理论和经济博弈论进行了分析,并结合高校建设工程审计的特点,提出了设置适当的"价格"权重,制订科学与合理的评标办法,建立质量控制体系等对策.

关 键 词:建设工程  委托审计  招标  权重

Problems and Countermeasures on Construction Project Longitudinal Auditing Inviting Public Bidding in Universities and Colleges
ZHOU Yuan.Problems and Countermeasures on Construction Project Longitudinal Auditing Inviting Public Bidding in Universities and Colleges[J].Journal of Wuhan University of Technology(Social Science Edition),2009,22(4).
Authors:ZHOU Yuan
Abstract:Audit upon authorization is a professional service.In this service,there are both the advantages of bidding based on market rules and the disadvantages resulting from the inborn deficiency of bidding.Aiming at the existing problems,according to the asymmetric economic theory and the idea of the economic game theory,this paper analyzes the characteristics of the construction projects on university campus,puts forward the policy to set up the suitable price weight to establish a scientific and reasonable way of bidding and to build quality control system.
Keywords:construction project  longitudinal auditing  inviting public bidding  weighing
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