摘要
搞好高校采购比价审计,是实践"三个代表"重要思想的要求和体现,也是现代高校内审工作的发展方向。高校通过采购比价审计,可以有效地防止腐败产生,可以增加效益,减少浪费。本文就开展采购比价审计的前提条件和方法予以探讨。
To do the audit of purchasing price comparation well in colleges and universities is the demand and embodiment of the important ideas of practising 'three representatives'.Malversation can be eradicated effectively.And we'll increase beneficial results,and reduce loss.Its prerequisite and methods are probed.
出处
《兰州石化职业技术学院学报》
2004年第4期46-48,共3页
Journal of Lanzhou Petrochemical Polytechnic
关键词
审计
比价审计
物资采购
效益
audit
audit of price comparation
purchasing of goods and materials
benefit