高校后勤服务公司承包经营审计工作略论

随着高校后勤社会化的改革,搞好对高校后勤服务公司承包经营审计工作的经济与社会的双效益的意义重大。审计的主要针对性应向非法或违规经营的弊端与漏洞;能服务于此针对性的事前、事中、事后审计形式,尤其是前二项更须加强;承包前的审计和调查考核工作重点是清产核资与合同审查,前者绝对不准虚报盘盈盘亏和损益,后者看有否合法性和合理性,并充分利用合同执行审查中的主要形式:年终决算审计。

Supervision through Auditing over the Contracted Operation of the College Rear Service Company

The college rear service company is the result of deepened reform in higher education.And strengthening supervision through auditing over its contracted operation is of great significance in enhancing its social and economic returns.The supervision through auditing helps impove the company's self-monitoring ability,establish a good operating mechanism,and standardize the company's management behavior.To do the audit work well,we should be clear about what the auditing is mainly aimed at,and employ some appropriate means to audit.