高等学校预算与决算审计相关问题思考

The Reflections on Budget and Final Accounts Audit in Colleges and Universities

预算与决算审计在高校内部审计中是非常重要的项目,是检验教育资金预算制执行情况和高校整体经济事项管理水平的审计,此项审计用时长、业务量大,审计过程中会遇到很多困难和问题,如何转变旧的审计理念,探讨新的审计方式方法,提高审计效率和质量,为高校发展保驾护航,是内审人员面临和需重视的新课题。

Budget and final accounts audit is a very important project in the internal audit of colleges and universities.It is an audit to test the implementation of the budget system of education funds and the overall management level of economic affairs in colleges and universities.This audit takes a long time and has a large amount of business.There are many difficulties and problems in the audit process.How to change the old audit concept and explore new audit methods,to improve the efficiency and quality of audit and to protect the development of colleges and universities is a new subject that internal auditors need to face and attach to.