摘要
高校内审是我国内审监督体系的一个关键组成部分,在当前中国高等教育快速发展和全球化加快的背景下,论文分析我国高校内审发展的过程及情况,寻找形成和掣肘中国高校内审进一步深化的深层次原因,对高校内审面临的形势进行深入研究,对实现高等院校学习的可持续发展具有重大的意义。
Internal audit of colleges and universities is a key component of audit supervision system in China.Under the background of the rapid development of China's higher education and the acceleration of globalization,the paper analyzes the process and situation of the development of internal audit in China's colleges and universities,and looks for the deep-seated reasons that form and restrict the further deepening of internal audit in China's colleges and universities.It is of great significance to realize the sustainable development of learning in colleges and universities to make an in-depth study of the situation faced by internal audit of colleges and universities.
作者
李俊桦
LI Jun-hua(Institute of Accounting of Hunan University of Finance and Economics,Changsha 410205,China)
出处
《中小企业管理与科技》
2020年第6期141-142,共2页
Management & Technology of SME
关键词
高校
内审
发展趋势
colleges and universities
internal audit
development trend