高校内部审计工作的转型与创新探索

A Study on Transition and Innovation of Internal Audit in Universities

随着我国高等教育体制改革的深入,各高校资金筹集和使用的范围、规模随之扩大,迫切需要对其加强监督、管理。通过对高校内部审计工作普遍存在监管乏力、定位模糊、手段落后等现状的剖析,提出一系列适应内部审计工作转型的理念和举措,进而实现提升内审地位、强化内审职能、完善内审手段,加快高校内部审计工作的创新,全面提升高校自身免疫能力和管理水平。

As the deepening reform of Chinese higher education, all universities have expanded fund procurement and the use scope, the scale,there is an urgent need to strengthen supervision and management. But, through analysis intemal audit of universities,there are many questions,e.g, weak supervision,vague position and backward method.In order to enhance the capacity of supervision and management. The author puts forward a series of internal audit to adapt the ideas and initiatives in transition, and to achieve to promote the status and strengthen functions of internal audit, improve the means to speed up the work of internal audit universities transition, speeds up the university internal audit reforming, transition or innovation.