【摘要】 开展审计监督是保证教育科研事业的需要。加强审计工作是维护财经纪律的需要。实行审计监督是适应教育体制改革的需要。内部审计是法律赋予内审机构和内审人员的神圣的职责。高校作为培养国家栋梁的重要基地,充分发挥审计的作用,有效利用教育经费,保证教育、科研事业的顺利进行,维护财经法纪的严肃性,保护国家资金和财产的安全是非常必要的。更多还原

【Abstract】 To develop audit and supervision is the need to guarantee the educational and scientific research undertakings" which was adapting to the new situation.Heighening the audit work is the need of upholding the discipline of finance and economics.Carrying out audit and supervision is the need of adapting to the structural reforms of education.However the internal audit is the law gives the internal audit organization and staffs the sacred duty.University is the important base of training the pillars of the state.Thus,it’s very necessary to give fully play to the audit so that it can make the educational expenditure used effectively,guarantee the education and scientific research cause to be underway successfully,uphold the sternness of the law and discipline of finance and economics and safeguard the safety of state funds and property.更多还原