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随着我国高校招生规模的不断扩大,高校财务收支规模也随之扩大,财务管理的复杂性也呈现出新的特点。与此同时,我国面临经济增长结构和发展方式转变的新常态,在这样的背景下,对高校内部审计提出了更高的要求,高校内部审计如何适应新常态,是摆在内审人员面前的一个新课题。
With the continuous expansion of college enrollment in our country, the scale of financial revenues and expenditures in colleges and universities also expands. The complexity of financial management also shows new features. At the same time, our country is confronted with the new normal of the structure of economic growth and the transformation of the mode of development. Against this background, higher requirements are set for the internal auditing of colleges and universities and how the internal auditing of colleges and universities accords with the new normal is before the internal auditors A new topic