高等学校审计管理体制改革模式研究
发布时间：2018-11-19 08:28
【摘要】：我国成立审计机关,实行审计监督制度20多年来,审计工作在我国改革开放和社会主义现代化建设中发挥了重要作用,而教育审计监督在教育改革和教育事业发展中也发挥了巨大作用。 当前,国家对高等教育的资金投入日益增加,高校办学模式的变化、教育经费来源多渠道化、高校后勤产业化等新生事物的出现,使得高校内部审计环境也相应地发生了变化。面对这种新形势、新需要,高校管理人员要更新思维模式,创造性开展内部审计工作,对于建立一个依法治教、依法治校的高等教育机制,促进高校健康发展有着重要的作用。 本文针对当前高校审计工作在实际操作中存在的诸如审计职能定位错误、内部审计的范围受到限制、内部审计独立性无法保证等审计体制原因带来的问题,通过借鉴与学习国内外审计相关理论基础,分析了国内外审计管理体制现状,建设性地提出了我国高等学校审计管理体制改革目标模式的构建即提出了我国高校审计管理体制“垂直体制”模式的构建、“立法体制”模式的构建、“双轨体制”模式的构建并进行选择,认为,“双轨体制”模式在当前工作中最为可取,具有可行性。 此外,通过深入分析高校内部审计工作,提出了加强审计体制改革实施的目标建议,即加强内部审计的独立性建设、提高内部审计队伍素质等对策建议。使内审职能得以充分发挥,使审计成果得以真正转化,提高高校的办学效益,完善高校的内控机制,规范经济行为,建立高校合理的内部治理结构。
[Abstract]:Since the establishment of audit institutions and the implementation of the audit supervision system in China for more than 20 years, audit work has played an important role in China's reform, opening up and socialist modernization drive. Education audit and supervision also play a great role in educational reform and educational development. At present, the national investment in higher education is increasing day by day, the mode of running a school in colleges and universities is changing, the sources of educational funds are becoming multi-channel, and the new things such as the industrialization of logistics in colleges and universities have appeared, which make the internal audit environment of colleges and universities change accordingly. In the face of this new situation and new needs, the university administrators should renew their thinking mode and creatively carry out the internal audit work, which plays an important role in establishing a higher education mechanism of administering education according to law and running schools according to law, and promoting the healthy development of colleges and universities. This paper aims at the problems caused by the current audit system in colleges and universities, such as the mispositioning of audit functions, the limitation of the scope of internal audit, the inability to guarantee the independence of internal audit, and so on. This paper analyzes the current situation of audit management system at home and abroad by learning the theoretical basis of auditing at home and abroad. This paper constructively puts forward the construction of the target mode of the reform of the audit management system of our country's colleges and universities, that is, the construction of the "vertical system" and the "legislative system" of the audit management system of our country's colleges and universities. The construction and selection of the "dual track system" mode is considered to be the most desirable and feasible mode in the present work. In addition, through the in-depth analysis of the internal audit work in colleges and universities, the paper puts forward some suggestions for strengthening the reform and implementation of the audit system, that is, strengthening the independence construction of the internal audit and improving the quality of the internal audit team. So that the internal audit function can be brought into full play, the audit results can be truly transformed, the efficiency of running a university should be improved, the internal control mechanism of the university should be perfected, the economic behavior should be standardized, and the reasonable internal governance structure of the university should be established.
【学位授予单位】：哈尔滨工程大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：F239.6
本文编号：2341699
[Abstract]:Since the establishment of audit institutions and the implementation of the audit supervision system in China for more than 20 years, audit work has played an important role in China's reform, opening up and socialist modernization drive. Education audit and supervision also play a great role in educational reform and educational development. At present, the national investment in higher education is increasing day by day, the mode of running a school in colleges and universities is changing, the sources of educational funds are becoming multi-channel, and the new things such as the industrialization of logistics in colleges and universities have appeared, which make the internal audit environment of colleges and universities change accordingly. In the face of this new situation and new needs, the university administrators should renew their thinking mode and creatively carry out the internal audit work, which plays an important role in establishing a higher education mechanism of administering education according to law and running schools according to law, and promoting the healthy development of colleges and universities. This paper aims at the problems caused by the current audit system in colleges and universities, such as the mispositioning of audit functions, the limitation of the scope of internal audit, the inability to guarantee the independence of internal audit, and so on. This paper analyzes the current situation of audit management system at home and abroad by learning the theoretical basis of auditing at home and abroad. This paper constructively puts forward the construction of the target mode of the reform of the audit management system of our country's colleges and universities, that is, the construction of the "vertical system" and the "legislative system" of the audit management system of our country's colleges and universities. The construction and selection of the "dual track system" mode is considered to be the most desirable and feasible mode in the present work. In addition, through the in-depth analysis of the internal audit work in colleges and universities, the paper puts forward some suggestions for strengthening the reform and implementation of the audit system, that is, strengthening the independence construction of the internal audit and improving the quality of the internal audit team. So that the internal audit function can be brought into full play, the audit results can be truly transformed, the efficiency of running a university should be improved, the internal control mechanism of the university should be perfected, the economic behavior should be standardized, and the reasonable internal governance structure of the university should be established.
【学位授予单位】：哈尔滨工程大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：F239.6
【引证文献】
相关期刊论文 前1条
1 杨柏冬;宋莹;;层级视域下的高校内部审计制度完善[J];沈阳师范大学学报(社会科学版);2011年01期
相关硕士学位论文 前4条
1 高磊;服务导向型高校内部审计研究[D];浙江师范大学;2011年
2 徐阿水;ZZ大学内部审计风险防范研究[D];天津大学;2009年
3 宋丽;普通高等学校绩效审计研究[D];山东大学;2010年
4 史彬芳;基于价值增值的高校内部审计研究[D];兰州理工大学;2012年
，本文编号：2341699
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