摘要
高校审计属于我国审计监督体系中的内部审计,在学校事务的纠错查弊、防范风险等方面发挥了积极作用。随着高校治理水平的不断完善,高校审计在“监督和评价”的基础上拓展了“确认和咨询”“建议”职能,实现了从管理到服务的转型。新的职能下,高校内部审计的有效途径主要有:加强高校内部审计机构建设,科学实现审计全覆盖,高度重视审计结果的运用,充分发挥审计联动协同效应,加速推进审计信息化建设,等等。
According to the different orientation of foreign language education,the 27 universities in Jiangsu Province can be divided into comprehensive university,normal university,science and technology,agriculture and forestry,medicine,and finance and economics.In comparison,the overall satisfaction and curriculum satisfaction of foreign language majors in comprehensive and normal universities are the highest;the classroom teaching satisfaction of agriculture,forestry,medicine and finance universities is the highest;and the science and technology universities do not show to be strong.Different types of colleges and universities should determine the orientation of foreign language education according to the school conditions,take the road of differentiated development as far as possible,and transfer the focus of talent cultivation from the traditional language ability to the comprehensive ability.
出处
《煤炭高等教育》
2022年第4期68-72,共5页
Meitan Higher Education
关键词
高校审计
内部审计
高校治理
审计职能
foreign language students
discipline background
professional satisfaction
differentiated development
作者简介
周燕(1964—),女,中国矿业大学审计处高级经济师。
