| 高校内部审计新思考 |
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| 引用本文： | 李兆暖.高校内部审计新思考[J].煤炭高等教育,2006,24(3):67-68. |
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| 作者姓名： | 李兆暖 |
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| 作者单位： | 中国矿业大学,审计处,江苏,徐州,221008 |
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| 摘 要： | 高校内部审计正逐步由传统的财务收支审计向管理效益审计转变,必须进一步提升其独立性,保证客观性,坚持监督与评价、咨询与服务并重,全面审计,突出重点,为防范经济风险服务、为提高资金使用效益服务、为教育改革和发展服务。
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| 关 键 词： | 高校内部审计 独立性 职能 |
| 文章编号： | 1004-8154（2006）03-0067-02 |
| 收稿时间： | 2006-04-03 |
| 修稿时间： | 2006-04-03 |
Reflection on Internal Auditing of High Education |
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| LI Zhao-nuan.Reflection on Internal Auditing of High Education[J].Meitan Higher Education,2006,24(3):67-68. |
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| Authors: | LI Zhao-nuan |
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| Abstract: | Internal auditing of higher education is converting from traditional auditing of financial receipts and expenditures to efficient managing auditing.So we should boost its independence,and assure its objectivity.We should also balance supervision and evaluation,consultation and service,so as to guard against economic risks,to advance financial efficiency,and to serve for the reform and development of the university. |
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| Keywords: | internal auditing independence financial efficiency |
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