论文部分内容阅读
目前我国高校物资采购审计存在着采购计划较难控制等很多现实问题,针对这些问题,通过加强物资采购计划的审计监督、建立商品行情信息库,有效提高物资采购审计的有效性、积极推进高校内审人员队伍建设、重视物资采购验收组织与实施工作的审计监督等措施,促进高校物资采购审计更好的发挥作用,提高资金的使用效益。
At present, there are many practical problems in the auditing of procurement of materials in colleges and universities in our country. For these problems, by strengthening the auditing and supervision of the materials procurement plan and establishing the commodity information database, the validity of material procurement auditing is effectively improved and the internal audit of colleges and universities Review the construction of personnel team, attach importance to material procurement acceptance organization and implementation of the audit supervision and other measures to promote the college material procurement audit better play a role in improving the efficiency of the use of funds.