新形势下高职院校内部审计工作探讨  

Discussion on Internal Audit Work in Higher Vocational Colleges under the New Situation

作　　者：唐岚[1] 时杰[1] 

机构地区：[1]常州信息职业技术学院,江苏常州213164

出　　处：《常州信息职业技术学院学报》2017年第6期36-38,共3页Journal of Changzhou College of Information Technology

基　　金：常州大学高等职业教育研究课题(CDGZ2017042)

摘　　要：高职院校审计工作起步较晚,组织架构不完善,但基于外部严肃财经纪律、规范经费使用的迫切性,内部审计必须适应新常态,审时度势。通过分析高职院校内部审计工作现状及存在不足,扬长避短,创新工作模式,充分利用学校内、外部的各种资源,争取审计效率的最大化。Higher vocational colleges audit work started late and organizational structure is not perfect.However,based on the urgency of external serious financial discipline and standardizing the use of funds,internal audit must adapt to the new normal and size up the situation.By analyzing the current situation and shortcomings of the internal audit work,colleges should work hard to promote strengths and avoid weaknesses,innovate the working model,make full use of all kinds of resources inside and outside colleges,and strive for the maximization of audit efficiency.

关 键 词：高职院校 内部审计 对策 

分 类 号：F239.45[经济管理—会计学]