关于高校经济效益审计的研究

发布时间：2018-03-29 06:20

本文选题：关于　切入点：高校　出处：《中国地质大学（北京）》2003年硕士论文

【摘要】： 到目前为止，我国开展的教育内审很多。比如高校财务收支审计、高校内部控制制度审计、高校校内银行审计等等。但是高校应该把教育经济效益审计作为教育内审的主旋律，加强对其的研究和实践。通过对教育部门的经济效益审计，可以监督和指导教育部门深化教学改革，充分发掘和利用好现有的教育资源，全面推行高校的素质教育；可以提高高校的办学效益；还可以指导政府和教育投资者对教育的正确投资。可见，为了使教育内审在新的世纪里呈现勃勃生机，开展高校的经济效益审计是很必要的。本篇论文选择对高校经济效益审计进行研究。本文共分为三大部分。第一部分，高校经济效益审计的概述及其发展状况，也就是第一章和第二章的内容。主要是理解高校经济效益审计的相关概念、特点和内容等。然后，从其国内外发展的状况中，找出我国高校经济效益审计的研究空白，作为本文的出发点。第二部分，高校管理审计和高校经营效益审计，为第三章和第四章内容。高校管理审计分为五大部分的内容：计划机能审计、决策机能审计、控制机能审计、组织机能审计和领导机能审计；高校经营效益审计主要从预算内资金审计、预算外资金、人力资源效益审计、固定资产使用效益审计、物质设备利用效益审计以及日常生活中的经济效益审计几方面进行论述。是本文论述的重点。第三部分，高校经济效益审计评价指标体系的建立和如何在高校开展经济效益审计。为第五章、第六章的内容。高校经济效益审计评价指标体系的建立主要有三方面：衡量产出效果的总量指标、衡量投入经济性的指标和衡量学校管理效率的指标。其次，讨论高校开展经济效益审计时应具备的内在条件、外在条件和需要做好的转变。论文的最后，是一以某校为例，，在高校开展经济效益审计的实例。高等教育部门作为社会的一个特殊的单元，虽然不能为社会创造直接的社会财富，但是其培养的学生、产出的科研成果以及自身在社会中的知明度，却能为社会创造不可估量的价值规律。因此，本篇论文选择对高校经济效益审计进行研究。
[Abstract]:Up to now, China has carried out a lot of internal audit of education. For example, the audit of financial revenue and expenditure in colleges and universities, the audit of internal control system in colleges and universities, the audit of banks in colleges and universities, and so on. But colleges and universities should take the audit of educational economic benefits as the main theme of internal audit of education. Strengthen its research and practice. Through the audit of the economic benefits of the education department, we can supervise and guide the education department to deepen the teaching reform, fully explore and make good use of the existing educational resources, and carry out the quality education in colleges and universities in an all-round way. It can also guide the government and educational investors to invest correctly in education. It can be seen that in order to make the internal audit of education take on vitality in the new century, It is necessary to carry out economic benefit audit in colleges and universities. This paper is divided into three parts. The first part is the summary and development of economic benefit audit in colleges and universities, that is, the contents of the first and second chapters. The main purpose is to understand the related concepts, characteristics and contents of the economic efficiency audit in colleges and universities. Then, From the situation of its development at home and abroad, this paper finds out the research blank of economic benefit audit in colleges and universities in our country, as the starting point of this paper. The second part, the university management audit and the university management benefit audit, for the third chapter and the fourth chapter content. The university management audit divides into five parts: the plan function audit, the decision-making function audit, the control function audit, the university management audit is divided into five parts: the plan function audit, the decision-making function audit, the control function audit, Audit of organizational function and auditing of leadership function; Audit of operating benefits of colleges and universities mainly from budget funds, extra-budgetary funds, human resources benefits audits, fixed assets use benefits audits, It is the emphases of this paper to discuss several aspects of material equipment utilization benefit audit and economic benefit audit in daily life. The third part, the establishment of the evaluation index system of the university economic benefit audit and how to carry out the economic benefit audit in the university. The content of the sixth chapter. The establishment of the evaluation index system of university economic benefit audit mainly has three aspects: the total quantity index of measuring the output effect, the index of measuring the input economy and the index of the school management efficiency. Secondly, This paper discusses the internal conditions, external conditions and changes that need to be done well in the process of carrying out economic benefit audit in colleges and universities. At the end of the paper, it is an example of carrying out economic benefit audit in colleges and universities taking a certain school as an example. The higher education sector, as a special unit of society, does not create direct social wealth for the society, but the students it produces, the scientific research results it produces, and its own knowledge in society, But it can create inestimable law of value for the society. Therefore, this paper chooses to study the economic benefit audit of colleges and universities.
【学位授予单位】：中国地质大学（北京）
【学位级别】：硕士
【学位授予年份】：2003
【分类号】：F239.42

【引证文献】