完善事业单位收入审计手段的若干思考

Reflection on Perfecting Institution Income Audit Method

随着市场经济的发展,事业单位也将资金管理效益作为其目标之一,为了弥补自身经费收支不足,事业单位千方百计筹集资金,因此事业单位的收入渠道越来越多,内容也越来越复杂,出于单位或个人的某种目的,隐匿收入、专款挪用等舞弊现象层出不穷,给审计工作带来了巨大挑战。本文根据审计人员的实际工作经验总结出了几种对事业单位收入舞弊审计的有效手段。

With the development of market economy, the state-run institutions take the fund administration as an objective. In order to solve the problem of insufficient expenditure, the state - run institutions make every attempt to raise funds. Therefore, the source of income becomes more and more. For some purposes, fraud occurs from time to time. According to the audit personnel＇s practical work experience, this paper summarizes several effective means to avoid hidden income.