内部审计助推高校后勤改革的思考  

On Internal Audit to Boost University Logistics Reform

作　　者：崔春燕[1] 

机构地区：[1]南京工业大学审计处,江苏南京211816

出　　处：《南京审计学院学报》2012年第6期93-99,共7页journal of nanjing audit university

摘　　要：后勤审计是高校内部审计的组成部分,高校后勤审计通过发挥经济监督、管理控制、决策服务等职能来实现组织增值、推进后勤社会化改革的目标,但高校后勤审计具有审计内容的复杂性、审计评价标准的多元化、审计基础薄弱、审计成效的局限性等特点,因此应通过加强审计队伍建设、拓展审计服务内容、健全后勤财务核算体系、构建科学的审计评价体系、提高审计质量等路径来提升内部审计对高校后勤改革的助推作用。Logistics audit is a part of university internal audit,and it achieves value addition and promotes logistics socialization reform through such functions as economic supervision,management control,and decision-making.However,logistics audit is also featured by the complexity in audit content,diversity in audit standards,weakness in audit foundation,and limitation in audit performance.Therefore,the role of internal audit in boosting college logistics reform should be improved through strengthening the building of the audit team,expanding the audit services,improving the logistics financial accounting system,building a scientific audit evaluation system and improving the audit quality.

关 键 词：高校内部审计 高校后勤改革 高校后勤审计 后勤工作社会化 审计评价 审计质量 财务核算 组织增值 

分 类 号：G640[文化科学—高等教育学]