高校贷款审计策略探究

Research on the Methods of Auditing in Education Loan

近年来,高等学校普遍采取通过银行贷款的方式筹集资金进行基础设施建设,因贷款资金而产生的腐败、犯罪行为也在不断增加。本文通过分析贷款资金的内部控制制度、来源和使用情况,提出了建立内部控制审计为主,创新审计方法的教育贷款审计的新思路。

In recent years, universities have raised funds to carry out the construction of infrastructure by means of the loan from banks. The corruption resulting from loan funds and the criminal offence are on the increase. By analyzing the inner control system of the loan funds, their sources and their utilization, this paper advances the new idea of setting up inner controlling and auditing system and working out new auditing method.