| 高校产业经营审计内容研究 |
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| 引用本文： | 舒莲枝.高校产业经营审计内容研究[J].武汉理工大学学报(信息与管理工程版),2007,29(4):153-156. |
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| 作者姓名： | 舒莲枝 |
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| 作者单位： | 武汉理工大学,计划财务处,湖北,武汉,430070 |
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| 摘 要： | 高校内部管理的分权制，形成了高校产业经营的委托和受托责任关系。分析了高校产业经营的现状，根据高校产业经济管理及经营特点，对高校产业经营审计的内容进行了设计，提出了高校产业经营审计的主要内容是产业经营的安全性、真实性、合法性和效率性。
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| 关 键 词： | 经营审计 审计内容 高校产业 |
| 文章编号： | 1007-144X(2007)04-0153-04 |
| 修稿时间： | 2006年11月18 |
A Study of Auditing Objectives of Business Operation in Higher Learning Institutions |
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| SHU Lianzhi.A Study of Auditing Objectives of Business Operation in Higher Learning Institutions[J].Journal of Wuhan University of Technology(Information & Management Engineering),2007,29(4):153-156. |
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| Authors: | SHU Lianzhi |
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| Abstract: | The decentralized internal management within higher learning institutions(HEIs) has resulted in the development of the relationship of bailer and bailee for business operations of HEIs.This paper probes into the issue of auditing objectives for business operation within HEIs on the basis of detailed analysis of the current situation and basic characteristics of management.It is proposed that security,authenticity,legitimacy and efficiency of business operations in HEIs should be audited. |
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| Keywords: | business auditing auditing objectives business in HEIs |
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