高校财务监督体系的变革与完善  

The Reformation and Development of Collegial Financial Supervision System

作　　者：杨良超[1] 高敏[1] 黄自强[1] 

机构地区：[1]江西科技师范学院财务处,330013

出　　处：《江西科技师范学院学报》2002年第3期97-100,91,共5页Journal of Nanchang Vocational & Technical Techers' College

摘　　要：为适应知识经济时代的要求 ,高校财务监督体系必须进行变革和完善 ,本文就这一课题 ,分别从当前所面临的新形势 。In order to meet the repuirements of knowledge economy,collegial financial supervision system has to be reformed and developed. This article explains and analyzes the current situation and measures respectively for the reform,development and some problems which should be focused in collegial system financial supervision.

关 键 词：高校 财务监督体系 知识经济 收支管理 内部控制制度 财务管理 内部审计制度 

分 类 号：G647.5[文化科学—高等教育学]