摘要
教育的改革与创新,教育结构的优化,对教育经济管理提出了新的任务,也对教育内部审计提出了更高的要求。在这种形势下,如何利用审计资源高效率地开展审计工作,高质量地为教育管理服务,成为高校内部审计工作迫切需要解决的问题。而解决这个问题的关键,在于深刻认识新形势下高校内部审计职能的变化与正确定位,明确内部审计的工作方向和工作目标。
Reform and innovation as well as the optimization of structure in the area of education set a new task for educational economic management, and a higher demand for internal auditing. In this situation, it is urgent to use auditing as an effective means of serving educational management. Central to solve this problem is the fresh understanding and correct positioning of the function of auditing in the new light, clearly defining orientations and goals of internal auditing.
出处
《北京联合大学学报》
CAS
2005年第3期90-93,共4页
Journal of Beijing Union University
关键词
高等学校
教育经济管理
内部审计
职能
定位
vinstitutions of higher learning
educational economic management
Internal auditing
function
positioning
