| 高校实行独立审计监督的必要性 |
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| 引用本文： | 傅凌燕,徐紫娟. 高校实行独立审计监督的必要性[J]. 中国计量学院学报, 2003, 14(3): 234-236 |
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| 作者姓名： | 傅凌燕 徐紫娟 |
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| 作者单位： | 1. 杭州商学院,计财处,浙江,杭州,310035
2. 中国计量学院,计财处,浙江,杭州,310034 |
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| 摘 要： | 从高校会计的特点、会计环境的变化、会计监督现状的不足、代理成本的减少和职务犯罪的预防这五个方面探讨了高校实行独立审计监督的必要性.
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| 关 键 词： | 高校会计 独立审计监督 会计信息质量 |
| 文章编号： | 1004-1540(2003)03-0234-03 |
The discussions on necessity of independent audit supervision in universities |
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| FU Ling|yan+,XU Zi|juan+. The discussions on necessity of independent audit supervision in universities[J]. Journal of China Jiliang University, 2003, 14(3): 234-236 |
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| Authors: | FU Ling|yan+ XU Zi|juan+ |
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| Affiliation: | FU Ling|yan+1,XU Zi|juan+2 |
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| Abstract: | In this paper, the necessity to set up the systems of independent audit supervision in universities are discussed in following aspects: a. the characteristics of accounting system; b. the change of accounting circumstances; c. the insufficiency of audit supervision; d. the reductions of agency cost; e. the prevention of duty crimes. |
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| Keywords: | accounting independent audit supervision quality of accounting information |
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