| 高校审计公告制度构建的设想——基于审计公告制度的思考 |
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| 引用本文： | 曾令如. 高校审计公告制度构建的设想——基于审计公告制度的思考[J]. 财会通讯, 2006, 0(8) |
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| 作者姓名： | 曾令如 |
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| 作者单位： | 广东外语外贸大学 广东广州510420 |
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| 摘 要： | 经济环境的变化以及经济犯罪案例的不断发生,不可避免地对高校产生影响。沿用传统的内部审计模式监督教育事业资金的使用,已难以满足新形势发展的需要。本文就现行体制下如何强化高校审计监督,推行审计公告制度提出设想。
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| 关 键 词： | 财政收支 审计公告 监管机制 经济活动 |
Tentative Plan on Constructing the System of Universities and Colleges for Publicizing Audit Results |
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| Zeng Lingru. Tentative Plan on Constructing the System of Universities and Colleges for Publicizing Audit Results[J]. Communication of Finance and Accounting, 2006, 0(8) |
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| Authors: | Zeng Lingru |
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| Abstract: | While the evolvement of economic globalization has promoted the cultural development on campus, it has also contaminated this "pure land" as cases of economic crimes happened here are not uncommon anymore. The traditional inner auditing working mode to supervise limited amount of educational fund cannot live up to the requirement of the new situation. Therefore, the author proposes in this article the countermeasures to strengthen the audit supervision of universities and colleges and some tentative plan about the application of audit publicizing system . |
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| Keywords: | Revenue and expenditure Auditing and publicizing System supervision mechanism Economic activities |
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