高校财务预算审计的可行性分析  

The Feasibility Research on the Audit of the College Financial Budget

作　　者：吴伟荣[1] 蔡根女[1] 

机构地区：[1]华中农业大学经济管理学院,湖北武汉430070

出　　处：《财会通讯（学术版）》2007年第10期51-52,59,共3页Communication of Finance and Accounting

摘　　要：随着教育事业的不断发展,高等学校办学经费已经从过去的单一财政拨款发展到多渠道、多方位的筹资体系,而财务制度并没有随之同步建立,财务监督也暴露出很多问题。鉴于内部审计的不足和政府审计的缺位,本文提出高校应引进审计制度,确立"三位一体"的会计监督体系,以完善高校财务预算管理。With the development, of education, higher education institutions in the past have financed from a single channel funding to the multi-channel, multi-faceted funding system and the financial system has been constructed gradually , but the financial supervision also exists many problems. Because of the lack of internal audit and government audit, the paper focused on the introduction of accounting firms audit into the College financial budget, establishing "trinity" of the accounting system of supervision an...

关 键 词：高校财务预算 内部审计 政府审计 会计师事务所审计 委托代理理论 

分 类 号：F239.6[经济管理—会计学]