高职院校国有资产出租管理内部控制审计探讨  

Discussion on Internal Control Auditing of National Asset Rental Management at Higher Vocational Colleges

作　　者：舒文舟[1] SHU Wen-zhou(Hubei Polytechnic Institute,Xiaogan,Hubei,432000,China)

机构地区：[1]湖北职业技术学院,湖北孝感432000

出　　处：《湖北职业技术学院学报》2020年第4期55-58,共4页Journal of Hubei Polytechnic Institute

摘　　要：文章分析了目前高职院校国有资产出租存在的主要问题,提出了高职院校国有资产出租管理内部控制审计的内容,从内部控制审计的角度提出了规范高职院校资产出租管理的建议。This paper analyzes the main problems existing in the current national assets rental management in higher vocational colleges,discussing the contents of the internal control auditing of national assets rental management in higher vocational colleges,proposing the suggestion of standardizing the assets rental management in higher vocational colleges from the viewpoint of internal control auditing.

关 键 词：高职院校 国有资产出租管理 内部控制审计 

分 类 号：G717.5[文化科学—职业技术教育学]