中文摘要：

在高校建设项目实施的整个过程中，建设前期的造价控制对整个工程项目的造价影响极大，因此高校内审部门应对建设前期的造价审计予以特别重视。然而，高校对建设前期造价审计的运用还处于初步阶段，仍没有形成成熟的操作体系。文章从投资决策、设计、预算编制3个阶段对审计策略分别予以探究，为高校内审人员开展项目前期审计提供思路和实践依据，力争使高校建设项目造价从源头上得到有效控制，提高投资效益。

英文摘要：

In the whole process of executing the universities construction project,the cost controlling in the earlystage plays a great influence on the overall cost.Therefore,the editing department of universities should pay specialattention to the cost editing in the early stage.However,the application of cost editing in universities is still in theprimary stage,without a mature operation system.This paper studies the cost editing strategy from investmentdecision-making,designing and budgeting,to provide a train of thought and practical basis for editing staff in theuniversites,and tries to effectively control the project cost from the beginning to improve the investment benefits.