文献类型：期刊文献

中文题名：基于高校治理的新时代高校内部审计状况基础性评价体系设计研究

英文题名：Research on the Design of Essential Evaluation System of Internal Auditing Status in Universities in the New Era Based on University Governance

作者：李德强[1];池璧[1];马晓春[1]

机构：[1]华东理工大学审计处教育财务与审计研究中心,上海200237

年份：2019

卷号：36

期号：6

起止页码：88

中文期刊名：化工高等教育

外文期刊名：Higher Education in Chemical Engineering

收录：国家哲学社会科学学术期刊数据库

基金：上海市教委本部处室专项课题“高校内部审计状况基础性评价体系研究”.

语种：中文

中文关键词：高校内部审计;基础性评价体系;高校治理

外文关键词：University internal auditing;Basic evaluation system;University governance

摘要：本文适应新时代高校内部审计发展要求,立足上海高等教育发展实际和内部审计现状,放眼全国,坚持问题导向,探讨并构建了科学规范、公平公正、导向清晰、讲求绩效的新时代高校内部审计状况基础性评价体系,以促进高校内部审计工作的科学、规范、健康发展,更好地服务于高校治理体系和治理能力现代化建设。
This paper adapts to the requirements of the internal audit development of colleges and universities in the new era,based on the actual development of higher education and the current situation of internal auditing in Shanghai.This study looks at the whole country,and insists on using the problem-oriented approach to construct a scientific,normative,purpose-oriented and performance-oriented evaluation system,which can promote the scientific,normative and healthy development of internal auditing in colleges and universities,and better serve the modernization of university governance system and governance capability.