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近年来,我国高等教育快速发展,取得了令人瞩目的成就。办学规模逐步扩大,可利用、可支配的办学资源越来越多,经济业务范围扩大使经济工作越来越复杂,难度增加。财务部门和审计部门打好经济监督组合拳,是保护高校各项事业快速健康发展非常重要的一项内容。本文系统分析财务监督与审计监督的现状、关系,寻找财务监督与审计监督缺乏合力的原因,探索及实践财务监督与审计监督联动发展新思路,有效推进财务监督和审计监督协调机制、各行其职、相互协作,构建更为完善的内控监管体系。
In recent years, China’s higher education has witnessed remarkable achievements in its rapid development. The scale of running schools has been gradually expanded, available and disposable, with more and more resources for running schools. The expansion of economic operations has made economic work more complicated and more difficult. Financial departments and audit departments to lay a good economic supervision combination boxing is to protect the rapid and healthy development of various undertakings in colleges and universities is an important part. This article systematically analyzes the current situation and relationship between financial supervision and audit supervision, and finds out the reasons why financial supervision and audit supervision lack of cooperation. It explores and practices new ideas of linkage between financial supervision and audit supervision, and effectively promotes coordination and supervision of financial supervision and auditing. , Work together to build a more complete internal control system.