构建我国高等教育经费审计监督体系探讨

Exploring into the Establishment of an Auditing and Monitoring System for Educational Expenditure in China's Higher Education

90年代以来 ,我国高等教育招生规模越来越大 ,高等教育经费却短缺严重 ,而长期以来由于缺乏有效的审计监督 ,高等教育经费存在效益低下、管理不善等诸多问题 ,所以建立一套科学、完整、规范的审计监督体系势在必行。

Since 1990s, there has been, on the one hand, a gradual and continuing increase in student enrollment in higher education; and on the other, higher education has been confronted by a serious shortage of outlay. Because of the absence of an effective auditing and monitoring system, there exist a number of problems such as low efficiency of educational expenditure and poor management. Therefore, the establishment of a scientific, complete and standard auditing and monitoring system is inevitable.