摘要
我国正处于经济转型的关键时期,社会经济各个领域都在进行调整和转型,在这一关键时期,我国的高校教育也从精英化向大众化进行转移,高校的内部审计制度亟须解决自身的角色定位和能力问题,在审计"免疫系统"论的指引下,强化高校内部经济监督,促进高校的党政廉政建设。随着高校干部人事制度、后勤社会化改革的深化,高校内部的控制管理有待进一步提高,基于当前高校内部审计的现状,要围绕审计立项、审计内容、风险审计评估等,对我国高校的内部审计提出对策。
China is in the critical period of economic transformation, in which all the social and economic fields are in adjustment and transformation. The university education in China is also transferring from elite to populace education. The internal audit system of universities has to solve two urgent problems -its role-orientation and capacity in order to strengthen university internal economic supervision and promote a clean administration and party with the guideline of audit ＂immune system＂. With the deepening of the cadre personnel system reform and rear-service socialization, internal management and control of colleges and universities need to be further improved. Suggestions should be put forward based on the current situation of university internal audit, and considering audit project, content, risk audit assessment.
出处
《武汉商学院学报》
2016年第3期70-72,共3页
Journal of Wuhan Business University
基金
内蒙古社科基金项目<经济新常态下促进内蒙古产业结构升级的财税政策优化研究>(项目编号:2015A010)
关键词
高校
内部审计
现状
对策
控制
college and university
internal audit
status quo
countermeasure
control
