高校效益审计风险研究

发布时间：2018-06-23 00:52

本文选题：高校 + 效益审计　；参考：《湖南大学》2009年硕士论文

【摘要】：随着社会主义市场经济的不断发展和我国教育体制改革的不断深化,高校办学规模逐渐扩大,国家和地方政府对高等院校的投入不断增加,各高校多渠道筹措资金的格局逐步形成,参与的各种经济活动日益增多与复杂,高校开展效益审计的重要性得到普遍认同,效益审计将成为高校内部审计工作的主要任务。但高校效益审计在获得了巨大发展机遇的同时,也面临着各种严峻的挑战,特别是资金活动已经渗透到高校管理的方方面面,由此带来的筹资风险、投资风险、经营风险也相应增大,这给高校效益审计工作既带来了新要求,又增加了风险控制与管理的难度。因此,我们在积极探索高校效益审计程序和方法的同时,必须高度关注效益审计风险问题,必须把效益审计风险作为一项重要内容列入工作范围,加强对风险评估和控制的研究。本文以效益审计、效益审计风险和效益审计风险管理三者之间的关系为研究主线,通过对效益审计和审计风险相关研究文献的综述,设计出本文的研究方法和内容安排。首先,本文从高校效益审计的现状和特点入手,指出高校效益审计风险的特点及表现形式,随后用SWOT分析法对高校效益审计风险产生的原因进行分析,将高校效益审计风险划分为内部风险和外部风险;其次,在前文的基础上构建了高校效益审计风险评价指标体系,对高校效益审计风险进行识别,重点介绍了模糊综合评价法在高校效益审计风险评估中的应用;最后,针对高校效益审计风险提出了控制和防范的一些具体的策略和措施。
[Abstract]:With the continuous development of the socialist market economy and the deepening of the educational system reform in China, the scale of running colleges and universities is gradually expanding, and the investment of the state and local governments in the institutions of higher learning is increasing. The pattern of multi-channel financing of colleges and universities is gradually formed, the participation of various economic activities is increasing and complex day by day, the importance of carrying out benefit audit in colleges and universities is generally recognized, and the benefit audit will become the main task of the internal audit work in colleges and universities. However, the benefit audit of colleges and universities has got a great opportunity for development, but also faces a variety of severe challenges, especially the fund activities have penetrated into all aspects of university management, resulting in the financing risk, investment risk, The management risk also increases correspondingly, which not only brings the new request to the university benefit audit work, but also increases the difficulty of the risk control and management. Therefore, while we are actively exploring the procedures and methods of benefit audit in colleges and universities, we must pay close attention to the risk of benefit audit, and we must include the risk of benefit audit as an important part of our work. Strengthen the research on risk assessment and control. In this paper, the relationship among benefit audit, benefit audit risk and benefit audit risk management is taken as the main research thread, and the research method and content arrangement of this paper are designed by summarizing the relevant research literature of benefit audit and audit risk. First of all, this paper starts with the present situation and characteristics of the benefit audit in colleges and universities, points out the characteristics and forms of the risk of the benefit audit in colleges and universities, and then analyzes the causes of the risk of the benefit audit in colleges and universities by using SWOT analysis method. The risk of university benefit audit is divided into internal risk and external risk. Secondly, the evaluation index system of university benefit audit risk is constructed on the basis of the above, and the risk of university benefit audit is identified. This paper mainly introduces the application of fuzzy comprehensive evaluation method in the risk assessment of benefit audit in colleges and universities, and finally, puts forward some concrete strategies and measures to control and prevent the risk of benefit audit in colleges and universities.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2009
【分类号】：F239.4

【参考文献】