| 基于高校治理下的内部审计效用研究 |
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| 引用本文： | 周丽萍,孔蕤.基于高校治理下的内部审计效用研究[J].盐城工学院学报(社会科学版),2015,28(4):40-42. |
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| 作者姓名： | 周丽萍 孔蕤 |
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| 作者单位： | 盐城工学院 财务处, 江苏 盐城 224051;南京财经大学 会计学院, 江苏 南京 210046 |
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| 摘 要： | 作为高校治理四大基石之一的高校内部审计，是高校治理作用能否正常发挥的关键因素。在讨论高校治理与内部审计关系的基础上，强调内部审计的监督、评价、咨询、防范风险的作用，从而完善高校治理结构，增强高校对市场环境的适应能力，提高办学质量。
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| 关 键 词： | 高校 治理结构 内部审计 |
| 收稿时间： | 2015/9/22 0:00:00 |
Study of the Application of Fair Value Measurement in Investment Property |
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| ZHOU Liping and KONG Rui.Study of the Application of Fair Value Measurement in Investment Property[J].Journal of Yancheng Institute of Technology,2015,28(4):40-42. |
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| Authors: | ZHOU Liping and KONG Rui |
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| Institution: | Financial department of Yancheng Institute of Technology, Yancheng Jiangsu224051, China;School of Accounting, Nanjing University of Finance and Economics, Nanjing Jiangsu210046, China |
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| Abstract: | As one of the four major bases of university governance, college internal audit is a key factor for the normal function of university governance. This paper emphasizes the function of supervision, evaluation, consultation and risk prevention of internal audit based on the discussion of the relationship between governance and internal audit, so as to improve the management structure and strengthen the adaptability to market environment and improve the quality of running school. |
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| Keywords: | college governance structure internal audit |
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