摘要
高校经济活动的日趋复杂 ,给财务管理工作带来许多困难和问题 ,也给财务监督工作提出了新的挑战。本文从分析会计监督和审计监督的特点入手 ,结合高校财务监督的主要内容 。
Complicate finacial activities of universities bring about some difficulties and problems to finacial management and new challenges to finacial supervision as well. This article analyses the features of accounting supervision and audit supervision and studies the new finacial supervision mechanism of combining accounting supervision and audit supervision.
出处
《湖南医科大学学报（社会科学版）》
2002年第3期24-25,35,共3页
Journal of Social Science of Hunan Medical University
