加强高校内部审计 促进校办企业发展

Actively carrying out internal audit in institutions of higher learning,guaranteeing the healthy development of college enterprises

通过开展多种形式的校办企业审计,纠正和改进企业管理中存在的问题,促进企业内部控制制度的建立。阐明了内部审计方向由传统的财务审计向经济效益审计转变,为校办企业的发展提供有利支持,促进校办企业健康发展。

With the development of college enterprises, there are new problems which bring challenges to enterprise management. This article stresses on how to improve the internal management system of the college enterprises and it also tries its best to solve the problems for those enterprises based on servicing-oriented concept. By carrying out various auditing forms, it could rectify and correct the problems in enterprise management so that it promotes the establishment of internal controlling system. Meanwhile, this article clarifies the transform of the internal audit from traditional financial audit to economic benefits audit. It offers great support to the development of college enterprises and this would accelerate the healthy development of those enterprises.