高校内部审计的职能特点、存在问题及对策  

The Functional Characteristics of Internal Auditing Inside Colleges and Universities,Problems Existing, Countermeasures and Mode of Thought

作　　者：申森[1] 

机构地区：[1]咸阳师范学院审计处,陕西咸阳712000

出　　处：《咸阳师范学院学报》2010年第4期105-108,共4页Journal of Xianyang Normal University

摘　　要：结合高校发展实际,从内部审计的职能、特点入手,分析总结高校内部审计工作存在的主要问题,提出完善高校内部审计工作的对策和措施。In terms of the development reality of colleges and universities,commencing from the functions,characteristics of internal auditing,an analysis is made of the main problems of auditing existing in internal auditing in colleges and universities.Countermeasures and measures are put forward to perfect the internal auditing in colleges and universities.

关 键 词：内部审计 审计职能 高校 

分 类 号：F239.45[经济管理—会计学]