高校经营性资产审计实务探讨

随着高校内外环境的不断变化，高校借助国有资产参与市场经营的活动必将日趋活跃。为确保高校国有资产保值增值，开展高校经营性资产审计是强化高校国有资产管理的重要一环。归纳我国高校经营性资产的经营形式、界定高校经营性资产审计的含义、提出开展该项审计工作的基本指引、分析高校经营性资产的管理风险，将有利于该项审计工作的实务操作。

Views on the Auditing Practices of Business Assets of Colleges and Universities

With the ever-changing environment, colleges and universities are bound to become increasingly in- volved in the activities of business operation with the state-owned assets. To ensure the preservation and apprecia- tion of state-owned assets of the colleges and universities, asset auditing is very important in strengthening manage- ment of the state-owned assets. Classifying the operational forms of business assets of colleges and universities, de- fining the audit of business assets of colleges and universities, proposing the guidelines of the audit, and analyzing the management risk will facilitate the practical operation of the audit.