试论高校经济责任审计的风险防范  

Risks and Preventive Measures of Economic Responsibility Audit in the Universities

作　　者：王习领[1] 

机构地区：[1]河南商丘师范学院财务处,河南商丘476000

出　　处：《河南广播电视大学学报》2008年第1期16-17,共2页Journal of Henan Radio & TV University

摘　　要：随着高校参与经济生活广度与深度的加大,高校经济责任审计工作在保障高校良好的经济秩序发展方面起着不可替代的作用。但由于经济责任审计工作的复杂性,也增大了此项工作的风险性。文章结合作者多年从事审计工作的实践经验,通过对高校经济责任审计风险的成因进行综合分析,有针对性地提出了若干防范对策措施。With the development of participation in the economic life , the job of the economic responsibility audit is playing more and more imporant role in keeping the security and good economic order in Universities. But because of the complex economic responsibility of audit, the risks are increasing. Based on many years of audit work experiences in the universities and the analysis of the causes in economic responsibility audit,I targeted to a number of preventive countermeasures.

关 键 词：高校 经济责任审计风险 防范措施 

分 类 号：F239.47[经济管理—会计学]