在高校修缮改造项目审计中发现不少问题。表现在缺少整体规划、无施工图纸、合同签订不严谨、现场管理松懈、不按合同施工、签证频发、从而导致工程质量得不到保障,重复修缮。为避免资金浪费,应当完善修缮改造管理制度,权责分明、严格执行、赏罚分明;提高管理人员的职业能力,强化责任意识。通过运用新技术平台和将审计关口前移,使修缮改造资金真正发挥作用。 In the college renovation project audit found many problems. The performance of the lack of overall planning, construction drawings, the contract is not rigorous, on-site management of slack, not according to the contract construction, visa frequently, resulting in the quality of the project can not be guaranteed, repeated repairs. In order to avoid the waste of funds, it is necessary to improve the management system of renovation and improvement, with clear powers and responsibilities, strict enforcement and rewards and punishments; enhance the professional ability of managers and strengthen their sense of responsibility. Through the use of new technology platform and the audit gateway forward, so that repair and reform funds really play a role.