内部审计治理功能在教育系统企业的实现路径

发布时间：2018-05-03 23:00

  本文选题：内部审计 + 治理　； 参考：《会计之友》2012年17期

【摘要】：教育系统企业由教育单位投资,改制后仍然带有教育事业单位的经营管理痕迹,也带有国有与公众性,甚至在个别项目或产品与服务的提供上带有公益性,客户及服务对象也是以教育部门单位为先。因此出资者、教育主管部门及其他利益相关者都对其治理与管理状况高度关注,改制后的教育系统企业需要构建完善的公司治理结构。文章梳理了内部审计在公司治理中的功能与作用,详细分析了教育系统企业的审计治理现状,提出内部审计治理功能在教育系统企业的四条实现路径,以求强化内部审计治理功能,提高治理效率,减少经营管理层逆向选择与道德风险。
[Abstract]:Enterprises in the educational system are invested by educational units, but after restructuring, they still carry traces of the operation and management of educational institutions, as well as state-owned and public interests, and even public welfare in the provision of individual projects or products and services. Customers and clients are also to the education sector units as the first. Therefore, the investors, education authorities and other stakeholders are highly concerned about its governance and management situation, the reformed education system enterprises need to build a sound corporate governance structure. This paper combs the function and function of internal audit in corporate governance, analyzes in detail the current situation of audit governance of educational system enterprises, and puts forward four ways to realize the function of internal audit governance in educational system enterprises. In order to strengthen the internal audit governance function, improve the efficiency of governance, reduce the adverse selection of management and moral hazard.
【作者单位】： 上海电视大学;
【分类号】：F239.45

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本文编号：1840452