高校资金效益审计模式的探索  

Exploration of university fund effectiveness audit model

作　　者：阎宝志[1] 

机构地区：[1]辽宁科技大学审计处,辽宁鞍山114051

出　　处：《辽宁科技大学学报》2009年第3期308-312,共5页Journal of University of Science and Technology Liaoning

摘　　要：高校资金效益审计是我国高校内部审计发展模式的基本趋势。从效益审计的起源及特点出发,阐述了高校资金效益审计的主要内容,分析了目前高校资金效益审计中存在的主要问题。从保证内部审计机构的独立性、完善评价标准和改进审计技术与方法等方面探索了高校开展资金效益审计的主要措施,以加强投入的经济性、管理的效率性和产出的效果性,提高资金的使用效益。The university fund effectiveness audit of colleges and universities is the basic trend of the development model of university management audit in our country. From the origin and characteristic of effectiveness audit, the main content of university fund effectiveness audit was elaborated; the main problems which existed in the present university fund effectiveness audit were analyzed. From some respects of ensur- ing the independence of management audit organization, perfecting evaluation standard, and improving audit technology and method, the key measures of developing the fund effectiveness audit are explored in order to strengthen the investment economy, the management efficiency, output effectiveness, and improve the operational effectiveness of fund.

关 键 词：高校 资金 效益审计 

分 类 号：G475[文化科学—教育学]