基于内审视角的地方高校“小金库”治理之我见  

My view on the Management of "little golden storage" in local universities from the perspective of internal audit reviews

作　　者：高雪玉[1] 

机构地区：[1]红河学院监察审计处,云南蒙自661199

出　　处：《红河学院学报》2016年第3期126-128,共3页Journal of Honghe University

摘　　要：地方高校治理"小金库"是建立现代大学管理制度的重要举措,是预防和惩治腐败,构建社会主义和谐校园的必然要求。笔者认为,要治理"小金库",就要从"小金库"的定义入手,清楚地认识到"小金库"给地方高校带来的危害,并从强化内部审计职能的角度提出治理"小金库"的对策。The management of the ＂little golden storage＂ in local universitiest is an important way to establish the management syst em in modern universities; it is also an inevitable requirement to prevent and fight against curruption as well as build a harnomious socia list campus. The author holds that, in order to manage the ＂little golden storage＂, we should start with the definition of ＂little golden stora ge＂ and have a clear understanding about the damages the ＂little golden storage＂ brought to the local universities so as to propose solutio ns to manage ＂little golden storage＂ from the perspective of reinforcing the function of internal audit reviews.

关 键 词：地方高校 内部审计 小金库 治理对策 

分 类 号：F239.45[经济管理—会计学]