| 高校贷款审计策略探究 |
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| 引用本文： | 李建勇,郑晓峰,谢荣.高校贷款审计策略探究[J].河北科技大学学报(社会科学版),2005,5(3):12-14. |
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| 作者姓名： | 李建勇 郑晓峰 谢荣 |
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| 作者单位： | 河北科技大学,河北,石家庄,050018;河北科技大学,河北,石家庄,050018;河北科技大学,河北,石家庄,050018 |
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| 摘 要： | 近年来,高等学校普遍采取通过银行贷款的方式筹集资金进行基础设施建设,因贷款资金而产生的腐败、犯罪行为也在不断增加。本文通过分析贷款资金的内部控制制度、来源和使用情况,提出了建立内部控制审计为主,创新审计方法的教育贷款审计的新思路。
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| 关 键 词： | 高校 贷款 审计 |
| 文章编号： | 1671-1653(2005)03-0012-03 |
| 修稿时间： | 2005年3月26日 |
Research on the Methods of Auditing in Education Loan |
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| LI Jian-yong,ZHENG Xiao-feng,XIE Rong.Research on the Methods of Auditing in Education Loan[J].Journal of Hebei University of Science and Technology,2005,5(3):12-14. |
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| Authors: | LI Jian-yong ZHENG Xiao-feng XIE Rong |
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| Abstract: | In recent years, universities have raised funds to carry out the construction of infrastructure by means of the loan from banks. The corruption resulting from loan funds and the criminal offence are on the increase. By analyzing the inner control system of the loan funds, their sources and their utilization, this paper advances the new idea of setting up inner controlling and auditing system and working out new auditing method. |
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| Keywords: | university loan auditing |
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