我国高等学校经济责任审计若干问题探讨

发布时间：2018-10-05 08:58

【摘要】： 在审计与高等教育都倍受关注的背景下,高等学校迫切需要对经济责任审计这一富有中国特色的审计形式进行研究。本文从我国高等学校经济责任审计现状出发,针对其中难点,对若干理论和实践问题进行了探讨。文章首先阐述了高等学校经济责任审计的历史沿革、制度建立动因,在我国经济责任审计理论研究成果基础上,结合我国高等学校经济责任审计现状和特点,对高等学校经济责任审计的基本理论研究框架进行描述。然后文章采用逻辑推理、案例分析等方法,对某高校经济责任审计状况和高等学校经济责任审计调查问卷结果展开分析,总结现阶段我国高等学校经济责任审计存在的问题及原因。随后通过建立搏弈模型,从审计过程中的搏弈关系开始描述,逐渐加入奖励惩罚、审计成功判断等因子,证明不同条件下审计覆盖率政策的选择结果,导出高等学校经济责任审计应采用的政策。最后本文结合高等学校风险分析,以防范审计风险、提高审计质量为目标,试图提出提高高等学校经济责任审计质量的有效对策,即针对不可控风险完善任期经济责任审计制度,针对可控制风险建立健全经济责任审计质量管理和控制体系。
[Abstract]:Under the background that audit and higher education are paid more attention to, it is urgent for colleges and universities to study economic responsibility audit, which is a form of auditing with Chinese characteristics. Based on the present situation of economic responsibility audit in colleges and universities in China, this paper probes into some theoretical and practical problems in view of the difficulties. Firstly, the article expounds the historical evolution of the economic responsibility audit in colleges and universities, the reasons for the establishment of the system, and the present situation and characteristics of the economic responsibility audit in colleges and universities on the basis of the theoretical research results of the economic responsibility audit in our country. This paper describes the basic theoretical framework of economic responsibility audit in colleges and universities. Then the paper uses logical reasoning, case analysis and other methods to analyze the situation of economic responsibility audit in a university and the results of the questionnaire of economic responsibility audit in colleges and universities. This paper summarizes the existing problems and causes of economic responsibility audit in colleges and universities in China. Then by establishing a game model, describing the relationship in the audit process, gradually adding the factors such as reward punishment, audit success judgment and so on, it proves the choice result of audit coverage policy under different conditions. The policies that should be adopted in the audit of economic responsibility in colleges and universities are derived. Finally, based on the risk analysis of colleges and universities, aiming at preventing audit risks and improving audit quality, this paper tries to put forward effective countermeasures to improve the audit quality of economic responsibility in colleges and universities. That is to perfect the system of economic responsibility audit for the uncontrollable risk and to establish and perfect the quality management and control system of the audit of economic responsibility for the controllable risk.
【学位授予单位】：厦门大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.47;G647.5

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