| 浅谈高校中的事前审计 |
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| 引用本文： | 郑萍.浅谈高校中的事前审计[J].广东技术师范学院学报,2000(2). |
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| 作者姓名： | 郑萍 |
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| 作者单位： | 广东职业技术师范学院监察审计处!广东广州510665 |
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| 摘 要： | 为了提高教育经费的使用效益 ,高校内审机构对高校中将实施的经济活动进行事前审计。这对于缓和教育经费供需方面的矛盾 ,有着深远的意义。本文对高校中事前审计的重要性 ,内容和方法 ,加强事前审计的措施以及实施过程中应注意的问题提出了一些粗浅的看法。
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| 关 键 词： | 高校 事前审计 |
On Pre-audit in Higher Educational Institutions |
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| Zheng Ping.On Pre-audit in Higher Educational Institutions[J].Journal of Guangdong Polytechnic Normal University,2000(2). |
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| Authors: | Zheng Ping |
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| Abstract: | For the efficient spending of the educational funds,the auditorial departement within a higher educational institution will exercise pre-audit on all its economical activities.This has great improtance in relieving the shortage of educational funds.The article focuses on the discussion of the measurements in strengthening the pre-audit and the problems that may encounter in exercising the pre-audit.In the discussion,the methods for pre-audit,its content and importance will be touched. |
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| Keywords: | higher educational institutions pre-audit |
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