摘要
《国家中长期教育改革和发展规划纲要(2010～2020年)》重点提出了今后我国高校将建立经费使用绩效评价制度、强化重大建设项目和经费使用全过程的审计等内容。通过对新形势下高校内部审计所面临的机遇和挑战的分析,在认清当前高校审计存在问题的基础上,从转变审计理念、拓宽审计职能、创新审计方式和正确把握审计工作重点等方面,对"十二五"时期高校审计的发展方向提出了全新的思考和解答。
State Guidelines for Medium-to-long-term Education Reform and Development Plan was enacted by the state in 2010,which highlights the performance evaluation system for using the fund to be established and the audit in the whole process of major construction projects and the use of funds to be strengthened in our colleges and universities and puts forward higher requirements for internal audit in our colleges and universities in the next decade.Based on the analysis of opportunities and challenges facing internal audit in our colleges and universities in the new situation and understanding the problems existing in audit,new thinking and solutions to the development of audit in our colleges and universities in the new situation during ＂The Twelfth Five Year Plan＂ period are put forward from the aspects of changing the audit concept,broadening the audit function,innovating audit approach and correct grasping the focus of audit work.
出处
《河北科技大学学报（社会科学版）》
2011年第4期36-40,共5页
Journal of Hebei University of Science and Technology:Social Sciences
关键词
高等学校
内部审计
“十二五”期间
colleges and universities
internal audit
＂The Twelfth Five Year Plan＂ period
