基于高校治理下的内部审计效用研究

Study of the Application of Fair Value Measurement in Investment Property

作为高校治理四大基石之一的高校内部审计,是高校治理作用能否正常发挥的关键因素。在讨论高校治理与内部审计关系的基础上,强调内部审计的监督、评价、咨询、防范风险的作用,从而完善高校治理结构,增强高校对市场环境的适应能力,提高办学质量。

As one of the four major bases of university governance,college internal audit is a key factor for the normal function of university governance. This paper emphasizes the function of supervision,evaluation,consultation and risk prevention of internal audit based on the discussion of the relationship between governance and internal audit,so as to improve the management structure and strengthen the adaptability to market environment and improve the quality of running school.