摘要
近年来,我国越来越重视高校建设,从教育制度、教学内容到高校的办学基础条件等,都在不断得到改善,而这些都意味着教育资金的投入不断增加,这也给高校审计工作带来了困难。尤其是尚未完善的内控制度建设、有待提高的内控管理意识等,都需要对相应的基建项目进行审计。对于高校而言,要在内部审计工作范畴去发现新时期基建工程审计工作中的问题,找到审计过程中存在问题的原因,并针对性地提出对策和建议,从而对自身的建设和发展起到积极作用。
In recent years, more and more attention has been paid to the construction of colleges and universities in China and the education system, teaching content to the basic conditions of running colleges and universities are constantly being improved, which means that the investment in education funds is constantly increasing and brings difficulties to the audit work of colleges and universities. Especially, the imperfect internal control system construction and the awareness of internal control management to be improved all need to audit the corresponding infrastructure projects. For colleges and universities, it is necessary to find out the problems in the audit of infrastructure projects in the new era in the scope of internal audit and the reasons for the problems in the audit process, and put forward targeted countermeasures and suggestions, so as to play a positive role in their own construction and development.
出处
《当代会计》
2021年第21期85-87,共3页
Contemporary Accounting
关键词
高校
工程审计
解决路径
Colleges and Universities
Projects Audit
Solution Path
