| 高校内部审计运作模式亟需改进 |
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| 引用本文： | 周艳平,王志亮.高校内部审计运作模式亟需改进[J].经济与管理,2004,18(9):95-96. |
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| 作者姓名： | 周艳平 王志亮 |
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| 作者单位： | 1. 河北经贸大学,审计处,河北,石家庄,050061
2. 河北经贸大学,财政税务学院,河北,石家庄,050061 |
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| 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。
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| 关 键 词： | 高等院校 内部审计 运作模式 改进 |
| 文章编号： | 1003-3890(2004)09-0095-03 |
| 修稿时间： | 2004年4月8日 |
The Operation Model of Internal Audit Need to be Improved in current |
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| ZHOU Yan-ping,WANG Zhi-liang.The Operation Model of Internal Audit Need to be Improved in current[J].Economy and Management,2004,18(9):95-96. |
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| Authors: | ZHOU Yan-ping WANG Zhi-liang |
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| Abstract: | 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. |
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| Keywords: | Universities internal audit Operation Model improve |
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