对高校内部审计的思考

发布时间：2018-02-27 14:27

本文关键词： 高校内部审计后勤社会化高等教育变革利益主体多元化国家与社会控制环境内控评审财务关系财务工作提高管理水平　出处：《河北审计》2003年10期 　论文类型：期刊论文

【摘要】：正当前,国家与社会对高校投入日益增加,筹集资金的渠道进一步拓宽,由此带来了高校利益主体多元化、财务关系复杂化、财务工作多层次的新局面。高校内部审计如何面对上述挑战,面对学生扩招、规模扩大、后勤社会化等一系列高等教育变革,顺应形势,严格执法,充分发挥高校内部审计的作用,促进事业发展,是高校内部审计所面临的新课题。一、开展内控评审,提高管理水平高校内控包括控制环境、风险评
[Abstract]:At present, the state and society are investing more and more in colleges and universities, and the channels for raising funds have been further broadened, which has brought about the diversification of interest subjects and the complication of financial relations in colleges and universities. The new situation of multi-level financial work. How to face the above challenges in the internal audit of colleges and universities, in the face of a series of higher education reforms such as student enrollment expansion, scale expansion, logistics socialization, etc., to comply with the situation and strictly enforce the law, To give full play to the role of internal audit in colleges and universities and to promote the development of the cause is a new subject facing the internal audit of colleges and universities. 1. Carry out internal control review and improve the management level. Internal control in colleges and universities includes control environment and risk assessment
【作者单位】：石家庄铁道学院
【分类号】：F239.45

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