期刊文献+

廉政治理视阈下高校经济责任审计风险管理微探 被引量:6

Exploration of the Risk Management of Economic Responsibility Audit in Universities in the View of Incorrupt Governance
下载PDF
导出
摘要 廉政治理是国家治理的关键组成部分。经济责任审计能够揭示和预防腐败,其与廉政治理关系密切。当前高校经济责任审计存在有效性不足等突出问题。对此,应构建包含风险识别、风险评估、风险预警在内的高校经济责任审计风险管理体系,有利于发挥高校经济责任审计反腐功能,进一步推进高校廉政治理。
作者 黄一玲 HUANG Yiling
出处 《教育财会研究》 2020年第1期86-89,共4页 Studies of Finance and Accounting in Education
  • 相关文献

参考文献5

二级参考文献18

  • 1郑彤.高校经济责任审计工作的困惑与对策[J].审计月刊,2008(7):39-39. 被引量:2
  • 2Parliament of the United Kingdom. The Bribery Act 2010 [R].London : Ministry of Justice, 2010.
  • 3University of Liverpool. Anti-corruption and Bribery Policy [EB\OL].http://www.liv.ac.uk/legal/policies/index,htm, 2012- 05 -02.
  • 4University of Stiring. Anti-Bribery Policy [EB\OL]. http://ww w.finance.stir.ac.uk/documents/AntiBriberyPolicy.pdf, 2012- 05 -02.
  • 5The University of the Arts London, Bribery Act 2010: Guid- ance and Policy [EB\OL]. http://newsevents.arts.ac.uk/files/ 2011/07/draft-guidance-on-bribery-act.pdf, 2012-04-28.
  • 6Chris Breen.Bribery Act: Implications for Universities [EB\ OL]. http://www.out-law.com/page- 11526,2012-05-10.
  • 7Cambridge University. Policy Against Bribery and Corr- uption [EB\OL]. http://www.admin.cam.ac.uk/reporter/2011- 12/weekly/6265/section 1.shtml, 2012-05 -02.
  • 8University of Oxford.Bribery and Fraud Policy[EB\OL].http://www.admin.ox.ac.uk/lso/statutes/briberya-ndfraudpol- icy/2012-05-02.
  • 9University of Surrey,Ethical Conduct: Bribery, Fraud, Gifts, Hospitality and Conflict of Interests Policy [EB\OL]. http://w ww.surrey.ac.uk/about/corporate/policies/ethical_condu-ct_ policy.doc, 2012-05 -02.
  • 10University of Salford. Anti-Bribery Policy and Guidanc [EB\OL].http://www.governance.salford.ac.uk/cms/resourc- es/uploads/File/legal/anti-bribery-policy.pdf, 2012-05 - 10.

共引文献11

同被引文献25

引证文献6

二级引证文献16

相关作者

内容加载中请稍等...

相关机构

内容加载中请稍等...

相关主题

内容加载中请稍等...

浏览历史

内容加载中请稍等...
;
使用帮助 返回顶部