[摘　要]　高校修缮工程具有碎而散的特点，根据产业组织概念，在维修工程中提出“体制-行为-控制”理论，尝试从审计流程入手，引进预算先行审计，结算对比的方法，环环相扣，有效控制其造价。
[关键词]　审计；高校；修缮工程；造价
Abstract: The repair civil engineerings have disperse characteristic in the universities. According to the concept of industrial organization, the paper advanced the system-behavior-control theory, tried to research from the auditing process to control the cost by importing the budget advanced audit and final contrast accounting ways.
Key words: audit; universities; the repair engineering; cost
建筑经济，2009（9）：51-52