高校内部经济责任审计之思考  

Thoughts on Internal Audit of Economic Responsibility at the University

作　　者：郝凤林[1] 贾丽茹[1] 

机构地区：[1]华北科技学院,北京东燕郊101601

出　　处：《华北科技学院学报》2007年第4期98-100,共3页Journal of North China Institute of Science and Technology

摘　　要：高校内部经济责任审计是对高校领导干部在任期内经济责任履行情况所进行的监督、鉴证和评价活动。文章阐述了高校领导干部经济责任审计的意义,分析了高校内部经济责任审计中存在的问题,提出了高校内部经济责任审计应采取的对策。The internal audit of economic responsibility at the university is the activity of supervision, verification and evaluation of university leaders＇ performance of economic responsibility. This article illustrates the significance of the audit of university leaders＇ economic responsibility and analyzes the existing problems in the internal audit of economic responsibility at the university,and put forward the methods that should be taken while auditing.

关 键 词：高校经济责任审计 存在问题 采取对策 

分 类 号：F239.45[经济管理—会计学]