| 浅谈高校内部审计的现状及完善 |
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| 引用本文： | 林舒.浅谈高校内部审计的现状及完善[J].福建教育学院学报,2003,4(4):86-88. |
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| 作者姓名： | 林舒 |
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| 作者单位： | 福建教育学院财务处,福建,福州,350001 |
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| 摘 要： | 自二十世纪八十年代内部审计工作在高等学校开展以来 ,内部审计对高校经济工作确实起到了把关和保驾的作用。然而在当前情况下 ,在实际操作过程中 ,内部审计也存在着一些问题 ,如 :审计职能定位的错误 ,内部审计的审计范围受到限制等。因此 ,当前我们应该作的是进一步完善和发挥内部审计的作用 ,更好地为高校的教学改革服务 ,提高办学效益。
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| 关 键 词： | 高校 内部审计 审计机构 完善 |
The Present Situation of the Internal Audit in Colleges and Universities and its Perfection |
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| LIN Shu.The Present Situation of the Internal Audit in Colleges and Universities and its Perfection[J].Journal of Fujian Education Institute,2003,4(4):86-88. |
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| Authors: | LIN Shu |
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| Abstract: | The internal audit in colleges and universities has been playing a guiding role in the healthy workings of finance and economy since its implementation in the 1980s. Some problems, however, exist in the actual practice of the internal audit such as the wrong understanding of the audit functions and the limitations of the scope of the internal auditing. Hence, what needs to be done now is to further consummate the roles of the internal audit and bring them into full play so as to better the service of the educational reform and improve the efficiency in school management. |
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| Keywords: | colleges and universities the internal audit auditing section perfection |
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