摘要
高校内部审计作为一项高层次、综合性经济监督与管理工作的地位和作用越来越明显。尽管许多高校内部审计工作取得了一定的成绩,但总体来看,我国高校内部审计模式同高校的快速发展不相适应,内部审计的职能作用仍没有充分发挥出来,因而需要不断改进和创新内部审计工作,本文对高校审计工作的现状进行了分析,提出来建设性意见。
The university management audit takes a top level,the comprehensive economical surveillance and the supervisory work status and the function is getting more and more obvious.Although many university management audit work has made certain progress,but the overall,Our country University management audit pattern does not adapt with university's fast development,management audit's function still did not have to display fully,thus needs to improve and the innovation management audit work unceasingly,this article has carried on the analysis to the university audit work's present situation,makes the constructive comment.
出处
《改革与开放》
2010年第4X期129-130,共2页
Reform & Openning
关键词
高校
内部审计
内部控制
University Management audit Internal control