教育贷款审计的方法研究

Research on the Methods of Auditing in Education Loan

高校扩招的压力迫使高等学校通过贷款来筹集资金进行基础设施建设,随之因贷款资金而产生的腐败、犯罪行为也在不断增加。论文通过分析贷款资金的来源和使用情况,揭示了教育贷款容易滋生腐败的薄弱环节,提出了建立教育贷款专项审计制度和内部控制审计为主的教育贷款审计的新审计思路和新方法。

Great college expansion forces colleges to conduct the infrastructure construction through bank loans, but corruptions and crimes came up with the loan are increasing. Through analyzing the source of loan fund and the condition of using it, the article revealed the weak links of education loan that are easy to generate corruption, and put forward the new methods which are featured by education loan special auditing system and internally controlled auditing to establish education loan special auditing.