| 高校内部审计理念探索 |
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| 引用本文： | 陆静.高校内部审计理念探索[J].江苏经贸职业技术学院学报,2011(5). |
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| 作者姓名： | 陆静 |
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| 作者单位： | 中国药科大学纪监审办公室,江苏南京,210009 |
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| 摘 要： | 高校在向规模化和内涵化发展的同时,教育审计也处在发展完善的过程中。对于高校内部审计而言,不论是外部环境还是内在发展,都要求构建和完善审计理念。从"制度与经营"、"服务与发展"、"管理与效益"、"审计与和谐"四个角度对高校内部审计理念进行了探讨。
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| 关 键 词： | 高校审计 内部审计 管理审计 |
Exploring the Concept of Internal Audit at Colleges and Universities |
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| Authors: | LU Jing |
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| Institution: | LU Jing (Audit Office of Commission for Discipline Inspection,China Pharmaceutical University,Nanjing 210009,Jiangsu,China) |
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| Abstract: | Colleges and universities are in the development of scale and the connotation,at the same time education audit are in the process of improvement,the internal audit in colleges and universities is required to construct and improve the concept.This paper tries to explore the applicability of university internal audit mode from four perspectives: the system and operation,service and development,management and benefit,audit and harmonious. |
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| Keywords: | colleges audit internal audit management audit |
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