“安然事件”对高校财务监管的启示  

The Enlightenment for the Financial Supervision in Colleges and Universities From "Case of Enron Corporation

作　　者：王绍愿[1] 

机构地区：[1]曲靖师范学院纪委监察审计处,云南曲靖655000

出　　处：《曲靖师范学院学报》2004年第1期50-52,共3页Journal of Qujing Normal University

摘　　要：“安然事件”给全球证券市场、会计审计界带来了难以估量的负面影响 ,引起人们对财务监管问题的深刻反省和思考。反观近年来高等院校财务监管中出现的问题 ,“安然事件”给我们提供了四个方面的启示 :充分发挥教育行政主管部门在高校财务监管中的作用 ;制度完善和创新 ;财务及财务监管队伍建设 ;利用社会审计力量加强财务监管。The 'Case of Enron Corporation' has brought great negative influence on the international stock market and the auditing field of the accounting ,Which results in deep introspection and reflection for the issues of the financial supervision .Reflecting on those present issues of the financial supervision in colleges and universities ,The 'Case of Enron Corporation' will bring us significant enlightenments for the financial managing system, innovation of regulations, auditing supervision and manner of supervision.

关 键 词：高校财务 “安然事件” 监管体制 制度创新 审计监督 

分 类 号：F239.41[经济管理—会计学]