本文对集中核算形式下高校预算外资金管理进行了分析，指出了高校集中核算形式下对预算外资金实施内部审计的必要性，并提出了高校集中核算形式下预算外资金内部审计的策略。
After analysing funds out of budget in centralized accounting universities , this paper points out that it is necessary to audit their funds out of budget , and raises the basic scheme to enforce internal audit .
预算外资金审计