| 关于高校开展“廉政审计”的研究 |
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| 引用本文： | 李萍,林雨,李振标.关于高校开展“廉政审计”的研究[J].集美大学学报(哲学社会科学版),2009,12(3):110-115. |
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| 作者姓名： | 李萍 林雨 李振标 |
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| 作者单位： | 1. 福建省教育厅财务处,福建福州,350003
2. 福建儿童发展职业学院,福建福州,350013 |
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| 基金项目： | 福建省教育厅A类社会科学项目 |
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| 摘 要： | 高校“廉政审计”是针对高校“惩治和预防腐败”需要而产生的，是高校在惩防体系建设及内部审计理论和实践上的又一次创新，其对惩治和预防高校腐败、推进高校内部审计发展具有重大的理论和实践意义。高校“廉政审计”包含腐败预警、预警审计和查实审计，需要通过体制先行、程序再造、方法创新加以实施。
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| 关 键 词： | 高校 “廉政审计” 惩防体系 |
On Honest Administration Audit in Colleges and Universities |
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| LI Ping,LIN Yu,LI Zhen-biao.On Honest Administration Audit in Colleges and Universities[J].Journal of Jimei University (Philosophy and Social Sciences),2009,12(3):110-115. |
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| Authors: | LI Ping LIN Yu LI Zhen-biao |
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| Institution: | LI Ping , LIN Yu, LI Zhen - biao ( 1. Finance Departmrnt, Educational Department of Fujian Province, Fuzhou 350003, China; 2. Fujian Vocational College of Children Education, Fuzhou 350013, China) |
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| Abstract: | Honest Administration Audit comes about to meet the need of punishing and preventing the corruption in colleges and universities, and it is another innovation of system construction of punishing and preventing the corruption and also an innovation of internal audit theory and practice. It has a great theoretical and practical significance in punishing and preventing the university corruption and promoting the development of university audit. University Honest Administration Audit includes corruption warning in advance, audit warning, and audit verification. To implement University Honest Administration Audit involves setting up systems first, then programs, and then new approaches. |
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| Keywords: | college and university honest administration audit punishing and preventing system |
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