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对于独立学院来说,财务内部控制和外部审计都属于监督性质工作,但由于执行主体不同,目的也有所区别。前者主要确保独立学院资产的安全完整,经营活动的有序进行,防范风险,对投资人负责。后者重在检查独立学院经济活动的真实性和合法性,对社会大众和国家负责。本文认为鉴于两者的差异,独立学院可利用内部控制与外部审计的制衡防范独立学院财务风险。
For independent colleges, internal financial control and external audit belong to the supervisory nature of work, but due to the different executive body, the purpose is also different. The former mainly to ensure the safety of independent college assets integrity, orderly conduct of business activities to prevent risks, to investors. The latter focuses on examining the authenticity and legitimacy of the economic activities of independent colleges and is responsible to the general public and the state. This paper argues that in view of the differences between the two, independent colleges can use the checks and balances of internal control and external auditing to prevent the financial risk of independent colleges.