高校绩效审计标准研究

发布时间：2018-06-30 02:28

本文选题：绩效审计 + 高校绩效审计　；参考：《东北师范大学》2006年硕士论文

【摘要】： 目前,我国审计机关正积极开展国有资产经营、管理绩效审计理论研究和实践的试点工作,但高校的审计仍以财务收支审计为主,绩效审计只在审计基建专项资金时实施,对高校经常性经费的绩效审计还没有开展。由于高等教育支出是国家财政支出的重要组成部分,且财政拨付金额逐年增多,占财政支出比例逐年加大,因而高校教育经费的使用效益愈来愈受到社会的关注,研究进而开展高校绩效审计势在必行。本文从绩效审计定义、高校绩效审计的现状与特点、高校绩效审计标准确定的依据与原则、高校绩效审计标准体系四个部分来探讨高校绩效审计标准问题。本文运用规范分析研究和实证研究相结合的方法,由绩效审计一般入手,引至高校绩效审计,在研究高校绩效审计特点的基础上,赋予绩效审计三要素——“经济性、效率性、效果性”新的内涵,依据高校绩效审计的特点和内容推论出高校绩效审计标准具有的模糊性、长远性、宏观性和间接性的特点,进而结合高校绩效审计特点及高校绩效审计标准的特点,依据高校绩效审计的目标和内容以及总结高校教学评估中所用评价指标,推出高校绩效审计标准框架体系。审计标准是为审计宗旨和内容服务的,因而要以审计目标和内容为依据来制订。我国高校绩效审计的目标主要是评价、改善高校财政拨款使用的经济性,效率性和效果性,并加强管理规划和管理控制。高校绩效审计的内容包括高等学校事业计划和预算编制及其执行情况审计;高等教育成本和高等教育投资配置的审计即经济性、效率性审计;高等教育效果的审计即效果性审计。高校绩效审计标准体系必须围绕经济性、效率性和效果性来建立,由经济性效率性标准、效果性标准、良好制度标准三部分组成。其中经济性、效率性标准通过经费来源结构、经费结余比率、资源利用效率指标、经费使用结构指标四方面来反映;效果性标准通过办学水平、科研能力、学生培养质量、社会知名和认可程度等指标来反映;良好制度标准通过学校办学思路、学校目标定位、学校规章制度建设、学校教学质量监控及测评系统等方面来体现。绩效审计标准本身应是灵活多样的,随着每一个审计项目具体的关注领域和审计目标的不同而有所不同,统一标准不是确定一成不变的标准,而是给出一个可供参考的标准指南,一个可供选用的高校绩效审计标准范本。
[Abstract]:At present, the audit institutions of our country are actively carrying out the pilot work of the management of state-owned assets, the theoretical research and practice of the management performance audit, but the audit of colleges and universities is still based on the audit of financial revenue and expenditure, and the performance audit is only carried out when auditing the special capital for capital construction. The performance audit of recurrent funds in colleges and universities has not been carried out. Because the expenditure of higher education is an important part of the national financial expenditure, and the amount of the financial allocation increases year by year, the proportion of the financial expenditure increases year by year, the utilization benefit of the educational funds in colleges and universities is paid more and more attention by the society. It is imperative to study and carry out performance audit in colleges and universities. In this paper, the definition of performance audit, the current situation and characteristics of performance audit in colleges and universities, the basis and principle of the determination of performance audit standards in colleges and universities, and the standard system of performance audit in colleges and universities are discussed in this paper. This paper uses the method of combining normative analysis and empirical research, starting with the performance audit, leading to the performance audit in colleges and universities. On the basis of studying the characteristics of the performance audit in colleges and universities, it endows the performance audit with three elements-"economy, efficiency, efficiency". According to the characteristics and contents of performance audit in colleges and universities, the fuzziness, long-term, macro and indirect characteristics of performance auditing standards in colleges and universities are inferred. Combining the characteristics of college performance audit and the characteristics of university performance audit standard, according to the objectives and contents of university performance audit and summarizing the evaluation index used in university teaching evaluation, the framework system of university performance audit standard is put forward. The audit standard serves the purpose and content of audit, so it should be formulated on the basis of audit objective and content. The goal of performance audit in colleges and universities in China is to evaluate, improve the economy, efficiency and effectiveness of the use of financial allocations in colleges and universities, and strengthen management planning and management control. The content of the performance audit of colleges and universities includes the audit of the planning and budgeting of the institutions of higher learning, the audit of the cost of higher education and the allocation of investment in higher education, that is, the audit of economy and efficiency. The audit of the effect of higher education is the effect audit. The performance auditing standard system of colleges and universities must be built around economy, efficiency and effectiveness, which consists of three parts: economic efficiency standard, effect standard and good system standard. The standard of economy and efficiency is reflected in four aspects: the structure of fund source, the ratio of fund balance, the index of resource utilization efficiency, the index of structure of fund use, and the criterion of effectiveness through the level of running a school, the ability of scientific research, the quality of students' training, The standard of good system is reflected by the idea of running a school, the orientation of school objectives, the construction of school rules and regulations, the monitoring and evaluation system of school teaching quality and so on. Performance auditing standards themselves should be flexible and diverse. With the specific areas of concern and audit objectives of each audit project, the uniform standard is not a fixed standard. Instead, it gives a standard guide for reference and a model performance auditing standard for colleges and universities.
【学位授予单位】：东北师范大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.4

【相似文献】