论高校预决算审计方法与对策  

Discussion on Methods and Countermeasures of Budgetary Audit in Higher Education Institutions

作　　者：何丹 He Dan(Zhejiang International Maritime College,Zhoushan 316021,China)

机构地区：[1]浙江国际海运职业技术学院,浙江舟山316021

出　　处：《浙江国际海运职业技术学院学报》2024年第2期35-39,共5页Journal of Zhejiang International Maritime College

摘　　要：高校预决算审计是确保高校财务运作合规、透明的重要手段。然而,当前我国高校预决算审计存在审计法规与制度不完善、审计人员素质参差不齐、审计技术与方法滞后、审计独立性不足等问题。为应对这些挑战,探讨了高校预决算审计的现状与问题,分析了相关方法与技术,并提出了相应的对策建议,旨在促进高校预决算审计水平的提升和财务管理的健康发展。Budgetary audit in higher education institutions is an important means to ensure the compliance and transparency of financial operations.However,there are currently issues in budgetary audit in Chinese higher education institutions,such as imperfect audit regulations and systems,uneven quality of audit personnel,outdated audit techniques and methods,and insufficient audit independence.To address these challenges,this paper explores the current situation and problems of budgetary audit in higher education institutions,analyzes relevant methods and techniques,and proposes corresponding countermeasures and suggestions,aiming to promote the improvement of budgetary audit level in higher education institutions and the healthy development of financial management.

关 键 词：高校 预决算 审计方法 

分 类 号：G647[文化科学—高等教育学]