高校采购比价审计的条件与方法探讨  

Audit Conditions and Methods of Purchasing Price Comparison in Colleges and Universities

作　　者：赵子军[1] 

机构地区：[1]兰州石化职业技术学院审计办,甘肃兰州730060

出　　处：《兰州石化职业技术学院学报》2004年第4期46-48,共3页Journal of Lanzhou Petrochemical Polytechnic

摘　　要：搞好高校采购比价审计,是实践"三个代表"重要思想的要求和体现,也是现代高校内审工作的发展方向。高校通过采购比价审计,可以有效地防止腐败产生,可以增加效益,减少浪费。本文就开展采购比价审计的前提条件和方法予以探讨。To do the audit of purchasing price comparation well in colleges and universities is the demand and embodiment of the important ideas of practising 'three representatives'.Malversation can be eradicated effectively.And we'll increase beneficial results,and reduce loss.Its prerequisite and methods are probed.

关 键 词：审计 比价审计 物资采购 效益 

分 类 号：G647.5[文化科学—高等教育学]