摘要
2003年6月1日起施行的《中国内部审计准则》的出台,使得我们重新审视现行的高校内部审计的运作模式。在我国加入WTO后,面对进一步开放的社会主义市场经济,传统的以监督、检查为核心的高校内部审计的运作模式已远远不能适应新形势下高等院校资金管理和内部控制的要求。因此,高校内部审计应实现从监督、检查型运作模式向综合管理型运作模式的转变。
Chinese internal audit rule have put into force from June 1ST, 2003. That made us afresh examine the operation model of internal audit in universities. The operation model of internal audit that used intendance and examination in the past couldn' t meet the needs of financial management and internal control in new position in universities. Socialist market economy had opened after China entered WTO. The operation model of intendance and examinationshould be substituted of the synthetically management.
出处
《经济与管理》
2004年第9期95-96,共2页
Economy and Management
