高校产业经营审计内容研究

A Study of Auditing Objectives of Business Operation in Higher Learning Institutions

高校内部管理的分权制,形成了高校产业经营的委托和受托责任关系。分析了高校产业经营的现状,根据高校产业经济管理及经营特点,对高校产业经营审计的内容进行了设计,提出了高校产业经营审计的主要内容是产业经营的安全性、真实性、合法性和效率性。

The decentralized internal management within higher learning institutions （HEIs） has resulted in the development of the relationship of bailer and bailee for business operations of HEIs. This paper probes into the issue of auditing objectives for business operation within HEIs on the basis of detailed analysis of the current situation and basic characteristics of management. It is proposed that security, authenticity, legitimacy and efficiency of business operations in HEIs should be audited.