CAJ | 학술논문

随着高等教育事业的快速发展，高校的经济活动越来越多元化。为了更好地发挥为学校发展保驾护航的作用，该文从高校内部审计的角度，较为全面、系统地阐述了内部审计的职能，并针对制约因素，提出了发挥高校内部审计职能的建议。
수착고등교육사업적쾌속발전，고교적경제활동월래월다원화。위료경호지발휘위학교발전보가호항적작용，해문종고교내부심계적각도，교위전면、계통지천술료내부심계적직능，병침대제약인소，제출료발휘고교내부심계직능적건의。
With the rapid development of higher education, the economic activities in universities has become more and more diversified. In order to play better for the school development escort role, this paper from the perspective of internal audit in colleges and universities, comprehensively, systematically expounded the function of internal audit, and in response to the restricted element, put forward to develop internal audit in colleges and universities functions of the suggestion.