我国高校内审工作存在的问题与对策  

Analysis of Problems and Countermeasures of Internal Audit Work in Colleges and Universities

作　　者：贾博[1] 吕耀林[1] 侯洋[2] 

机构地区：[1]北京工业职业技术学院审计处,北京100042 [2]北京工业职业技术学院财务处,北京100042

出　　处：《北京工业职业技术学院学报》2013年第3期115-118,共4页Journal of Beijing Polytechnic College

基　　金：2013年北京工业职业技术学院青年基金课题(BGZYQN201329)

摘　　要：随着我国高等教育规模不断增大,教育资金投入逐年增加,资金使用安全与效益的内部审计日益成为社会关注的重点。针对我国高校内审工作存在的认识不到位、制度不完善、审计控制环节不健全、内审人员能力不强、审计整改不够等问题,提出了加强和完善高校内审工作的几点对策和建议,旨在为高校的内审工作提供一些借鉴。With the development of higher education in our country, education fund has increased year by year, the internal audit about safety and efficiency in the use of education fund in colleges and universities has become the fo- cus of social concern. In this paper, some suggestions on strengthening and perfecting the internal audit work are made to solve such problems as insufficient understanding, imperfect system, unsound audit control system, limited ability of the internal audit staff, insufficient auditing rectification, etc. , which can provide some reference for in- ternal audit work in colleges and universities.

关 键 词：高校 内部审计 问题 对策 

分 类 号：F239.66[经济管理—会计学]