浅议新形势下高校内部审计问题

Discussion on the Internal Auditing Issue of Colleges and Universities under the New Situation

内部审计作为高校内部管理的一种监督机制,在高校教育经济活动中有其不可替代的作用。近几年,我国高校发展迅速,无论是办学规模,还是办学水平都得到了显著提升,且高校的经济业务日趋复杂化。因此,在新形势下,如何应对这种变化,已经成为高校内部审计改革的迫切要求,本文针对这一问题进行了粗浅分析,提出一些建议供有关方面参考。

As an internal monitoring mechanism, internal audit in the colleges and universities has its irreplaceable role in economic activities. In recent years, Chinese universities have been developing rapidly, no matter school size or school level has been significantly improved, and the universities＇ financial operations become more complicated. Therefore, in the new situ- ation, how to deal with this change have become the urgent requirements of reform for internal audit. Basing on the above analysis, the paper proposed some suggestions for reference.