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近年来,高校办学规模不断扩大,业务量日趋复杂,加大财务监管力度,构建一套完善的内控监管体系已刻不容缓。充分发挥内部监督的核心作用,借助会计监督与审计监督的力量,规范高校监督行为,提升高校经费的管理水平。本文阐述了会计监督及审计监督的内涵,并就目前我国高校会计监督与审计监督的现状进行剖析,提出了一些发展改革思路。
In recent years, the scale of running a university has been continuously expanded, the business volume has become more and more complicated, it is imperative to step up financial supervision and establish a sound internal control supervision system. Give full play to the core role of internal supervision, with the help of accounting supervision and audit supervision, standardize the supervision of colleges and universities, and improve the management of university funding. This article expatiates on the connotation of accounting supervision and auditing supervision, and analyzes the status quo of accounting supervision and audit supervision in our country at present, and puts forward some thoughts of development and reform.