高校在当今投资主体多样化,资金来源多渠道化的形势下,开展工程审计工作,是使投资市场规范化、合理化的有效保证;是加强宏观调控,保证国家建设资金合理使用、工程建设项目的规范管理,提高基本建设资金投资的社会效益和经济效益的需要; Under the current diversification of investment subjects and the multi-channelization of funding sources, colleges and universities carry out audit work on projects, which is an effective guarantee for the standardization and rationalization of the investment market. It is also a measure to strengthen macro-control and ensure the rational use of funds for state construction and construction projects To manage and improve the social and economic benefits of capital construction investment;