摘要
针对高校这个特殊主体,从高校效益审计的定义、职能、范围、方法和程序等基本理论研究入手,对当前高校领域开展效益审计的现状及其存在的问题进行了分析,提出了深化高校效益审计的主要措施,以期推动高校领域效益审计理论与实践的深入研究。
In view of the universities and colleges as the special main body, the status quo and problems of doing benefit audit in the field of universities and colleges at present are analyzed from the study of basic theories including definition, function, scope, methods and sequences of benefit audit in universities. Then some main measures of deepening benefit audit in universities and colleges are presented in order to promote the further study of benefit audit theory and practice in this field.
出处
《西安石油大学学报（社会科学版）》
2008年第1期57-60,共4页
Journal of Xi’an Shiyou University:Social Science Edition
关键词
高等学校
效益审计
研究
colleges and universities
benefit audit
study
