对高校内部财务审计的认识和思考

当前扩大办学规模、提高整体办学实力己成为近阶段各高等学校改革发展的总体趋势。对于复杂的经济形势,加强内部控制管理成为高校内在需要,内部财务审计作为内部控制系统的组成部分,作为内部控制的再控制,成为高校加强财务管理的重要手段。

Understanding and Thinking on the Internal Financial Audit of Univesity

With deepening the reform of higher education,more and more universities tend to expand their size and improve their overall ecucational strength.As the result of expansion,it is necessary for each university to strengthen its interal monitor and management under the complex economic situation.Internal financial audit,as an essential part of the system of internal management and an important strategy of internal monitoring in unversity,becomes a major means for reinforcing financial management of univesity.