| 论高校财务风险与审计防范 |
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| 引用本文： | 蔡飞,张昌文. 论高校财务风险与审计防范[J]. 中南林业科技大学学报(社会科学版), 2007, 1(3): 104-106 |
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| 作者姓名： | 蔡飞 张昌文 |
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| 作者单位： | 中南林业科技大学,湖南,长沙,410004;中南林业科技大学,湖南,长沙,410004 |
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| 摘 要： | 近年来,随着预算管理体制的转变、招生规模的扩大和办学规模的扩张,高校财务风险也在不断积累,主要表现在财务状况恶化、办学经费不足、财务流动性降低、可支配资产潜亏等,并产生了信用危机。为了防范和化解财务风险,应建立审计控制机制,强化内部审计监督。
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| 关 键 词： | 高校 财务风险 审计防范 |
| 文章编号： | 1673-9272(2007)03-0104-03 |
| 修稿时间： | 2007-06-15 |
On the Financial Risk and the Audit Prevention of High Education Institutions |
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| CAI Fei,ZHANG Chang-wen. On the Financial Risk and the Audit Prevention of High Education Institutions[J]. Journal of Central South University of Forestry & Technology(Social Sciences), 2007, 1(3): 104-106 |
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| Authors: | CAI Fei ZHANG Chang-wen |
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| Abstract: | Currently,with the change of the budget and managerial system,the expanse of the enrollment scale and the enlargement in the scope of schools,the financial risk of the institutions are accumulated constantly,which is reflected on the deterioration of financial situation,the shortage of the funds to run,the decrease of the financial liquidity and the latent loss of the disposable asset,etc.,as well as some credit crisis.In order to guard against and defuse financial risks,audit mechanisms should be established and the internal audit supervision should be enhanced. |
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| Keywords: | colleges and universities financial risk audit prevention |
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