对高校开展效益审计的几点思考

Some Thoughts on the Performance Auditing in Colleges and Universities

随着我国教育体制改革的不断深化和内部审计的不断发展,高校开展效益审计的重要性得到普遍认同,效益审计将成为高校内部审计工作的主要任务。高校开展效益审计目前面临着环境、标准、人员素质、技术手段等方面的不足和困难,需要在宣传沟通、制度建设、标准积累、素质提高、技术改进、后续检查等方面采取措施,使高校效益审计的目的得以真正实现。

With the deepening of our country＇s education system reform and the development of internal auditing, the importance of performance auditing carried out in colleges and universities has been generally recognized and performance auditing will become the major task in colleges＇ internal auditing work. At present, the performance auditing work is faced with the lack and difficulties in environment, standards, quality of personnel and technical means, and measures should be adopted in the aspects of propaganda and communication, system building, standard accumulation, quality enhancement, technology improvement and afterward examination, etc., so the objectives of performance auditing will be truly realized.