摘要
高校内部审计是发现问题、挽回经济损失或纠正错误做法的有效途径,能够在警示违规、提示风险等方面发挥重要作用。按照党的十九大报告提出的"改革审计管理体制"要求,高校内部审计应顺应时代要求,不断改革。基于对高校内部审计的现状、改革的意义及高校内部审计改革面临主要问题的分析,提出重点从四个方面来进行高校内部审计改革。
Internal auditing in colleges and universities is an effective way to find problems,recover economic losses or correct wrong practices and can play an important role in warning violations and warning risks.According to the“reform audit management system”proposed by the Party’s 19th National Congress Report,the internal audit of colleges and universities should comply with the requirements of the times and continue to reform.Based on the analysis of the status quo of the internal audit,the significance of reform as well as the main problems facing the internal audit reform of colleges and universities,this paper proposes to focus on the internal audit reform of colleges and universities from four aspects.
作者
尚所林
罗梦旋
SHANG Suo-lin;LUO Meng-xuan(Yunnan Open University,Kunming 650500,China)
出处
《云南开放大学学报》
2018年第4期37-39,61,共4页
Journal of Yunnan Open University
关键词
高等高校
内部审计
问题分析
对策研究
colleges and universities
internal audit
problem analysis
countermeasure research
