浅议进一步完善高校内部审计工作

On Perfecting the Intramur Auditing in Colleges and Universities

我国高校近年来发生了巨大变化 ,曾在高校发展中起到保障资产完整、促进廉政建设等作用的高校内部审计却越来越跟不上时代的步伐。从内部审计的环境、方式、地位等角度来分析 ,目前高校内部审计存在不少问题。同时 ,高校近年来出现的联合重组、校办产业壮大、办学经费多元化、科研投入加大等新形势也给高校内部审计带来了机遇和挑战。

With the deepening of China's educational system reformation, great changes have taken place in colleges and universities since recent years. Meanwhile the intramural auditing that once played an important role in ensuring the assets integral and promoting the honest government in colleges and universities cannot keep up with the new situation. For this reason, the authors analysed the problems that are existing in the internal auditing in colleges and universities and emphasized the opportunities and challenges that intramural auditing will be faced with in the combination of colleges?the expansion of school\|run factories,the variety of fund source and the increase of funds for scientific research. Finally, the authors advised that colleges and universities should take macroscopic and microscopic countermeasures to improve the intramural auditing.