摘要
关于高校内审工作从管理型审计向效益型审计的转变问题 ,通过对几个高校实行基建 (修缮 )审计所取得的效益的实例 ,说明基建 (修缮 )审计势在必行。文章对目前基建 (修缮 )审计工作中存在的问题进行了剖析 ,提出了搞好基建 (修缮 )
An issue of transforming the audit of management into the audit of beneficial result concerning the audit work of the internal institutions of higher learning. Through a few living beneficial examples which some colleges have achieved by applying the audit of capital construction(renovation) it can be seen that the audit of capital construction(renovation) is imperative. The essay analyses the problems existing in the audit work of the capital construction(renovation) now and also raises how to improve them.
出处
《沈阳教育学院学报》
2000年第3期109-111,共3页
Journal of Shenyang College of Education