摘要
随着高校筹资渠道的多元化,高校财务状况的好转,高校建设的规模也进一步扩大。但是,随着学校的发展也出现了腐败现象,对高校的稳定和发展产生了消极影响。在许多高校逐步走上市场经济的转轨时期,高校目前的管理和监督体系还不能适应市场经济转变的步伐。因此,探讨如何进一步完善高校内部审计监督制度,确保高校各项事业的健康和顺利发展具有重要意义。
With the university funding channel multiplication, the better change in university finance condition , the scale which the university constructs also expands further. But corruption appearing along with the school development, has had the serious influence on university stability and advancement. With the steps to the marketing economy gradually in many universities at the switcher time, the university management at present and the surveillance system cannot keep up with the pace of the market economy transforming .Therefore, the discuses on how to consummate the university interior audit surveillance system further and guarantee health and smooth development of each item in university has the great significance.
出处
《浙江工商职业技术学院学报》
2007年第2期24-26,共3页
Journal of Zhejiang Business Technology Institute
关键词
高等学校
审计
内部审计
对策
college
audit
internal audit
countermeasure