高校经济责任审计策略研究
发布时间：2019-07-05 11:43
【摘要】：经济责任审计是中国特定政治经济体制下的一项经济监督制度，是在当今中国的一种创新的审计制度。目前，经济责任的内容不断深化，审计范围不断扩大,审计的水平也在不断提高。在审核领导干部在任职期间的责任范围内的违法、违规和损失浪费等问题时,必须加强对领导干部的监督和管理,将腐败扼杀在“摇篮”里，强化对领导干部权力的监督和制约,加强经济责任审计的范围和力度，有利于帮助政府和企业提高管理水平,全面推进科学发展,树立正确的政绩观。 在当今经济高速发展的形势下，高等院校作为行政事业单位，已经由从前单一的教学运营方式过渡到教学、科研、服务三者并重的运行方式，现在的高校已经是一个特殊的、独立运行的组织机构，在高校筹资渠道的多元化的前景下，国家财政对高校的投入和学校自筹经费不断增长,高校的经济活动日益复杂,其经济责任的范围也不再局限于是对财政资金的使用与管理上，而是扩大到对自有经营项目的经营及管理方面了，使得当今的高校不仅要保证教学质量，还必须加强为社会服务的能力和科研的水平，与此同时，高等院校也履行与之相应的经济责任。伴随着我国政治经济体制的改革步伐，高校经过不断的探索、研究和实践，其经济责任审计也逐步发展起来了，总体而言，高校经济责任审计在我国仍还处于待补充的阶段，高校经济责任审计实践中还存在诸如规则制度、思想认识、原则问题、审计工作独立性差、审计工作规划缺失等普遍问题，除此以外还存在审计方法和技术有待完善、审计评价难，责任难以界定、信息来源不够真实和全面、审计工作软件配备不达标、审计潜在风险大、审计成果难以转化等许多亟待解决的问题。 笔者将“高校经济责任审计策略研究”作为研究命题时，是从以下三个方面进行考虑的，一是有利于强化高校领导干部的管理和监督水平；二是可以促进高校领导干部党风廉政建设；第三是可以维护经济及高校财务的正常秩序，因此，笔者选择以高校经济责任审计策略作为研究的命题是极其有必要的。审计策略是指审计人员为了实现审计目标而安排的关于审计计划与流程的设计、审计技术方法的选择与运用、审计评价指标体系和审计报告体系的构建等的一系列措施。为节约审计成本、保证审计质量,减少审计风险和提高审计效率就必须选择合适的审计策略。本论文在对目前高校经济责任审计的现状分析的基础上,对高校经济责任审计策略进行了较为深入的研究,即研究高校经济责任的审计计划和审计流程,高校经济责任的审计方法，构建高校经济责任审计评价指标体系,并对所产生的经济责任审计报告内容的应用、审计结果进行了分析讨论。 高校经济责任审计策略的选择必须符合其审计目标，因此，科学合理地选择一套与实现高校经济责任审计目标相适应的审计策略是高校经济责任审计所需要的，本文相对于高校经济责任审计的理论研究范畴上具有创新性。 本文的研究思路是：首先，通过基于对高校经济责任审计现状的分析，针对高校经济责任审计存在的问题，提出了高校经济责任审计策略研究的命题。其次，围绕高校经济责任审计策略，对高校经济责任审计计划与流程、审计方法、审计评价指标体系、审计报告、审计结果运用等五个方面进行了系统深入的研究。最后，针对高校经济责任审计在实际操作的层面上提出了进一步深入研究的建议。 第一章，，导论。本章主要介绍高校经济责任审计的研究背景及意义、高校经济责任审计的文献综述及研究路径。 第二章，对高校经济责任审计进行了现状分析，提出目前高校经济责任审计普遍存在及难以解决的问题。通过对当今国内各高校的经济审计出现的各类问题进行总结和探析，以高校经济责任审计的基本理论为依据，提出高校经济责任审计策略的研究命题。 第三章，深入阐述高校经济责任审计策略的具体内容。从高校经济责任审计计划与流程、高校经济责任审计方法、高校经济责任审计评价指标体系的构建、高校经济责任审计报告及审计结果运用等五个方面进行深入研究。 第四章，研究结论与建议。对研究结论进行分析，然后结合实践提出后续研究建议。 本文的主要创新点在于： 第一，通过对目前发表的有关高校经济责任审计相关文献的分析，且统计总结出目前高校经济责任审计仍存在诸多亟待解决的问题的现状，确定了研究高校经济责任策略这一命题。 如今，我国还很欠缺针对高校经济责任审计策略的研究课题。笔者提出的高校经济责任策略研究的命题不仅是顺应时代潮流的，而且也是对经济责任审计内沿的一种扩展，特别是在对高校经济责任审计实践的理论方面具有创新性。 第二，通过归纳、整理高校经济责任审计相关的文献；统计、分析高校经济责任审计的现状，对高校经济责任审计策略等问题进行了探索性的系统研究，初步构建了高校经济责任审计的模式。 在笔者较为深入、细致的研究过程中，初步提出了一些具有理论和实践意义的学术观点： （1）对2006年以来，已公开发表的有关高校经济责任审计的文献进行了整理和分析； （2）对高校经济责任审计对象的概念体系作出了更为具体的界定； （3）对目前高校经济责任审计仍存在诸多亟待解决的问题进行了分析、归纳和总结，并以此为出发点，对高校经济责任审计策略的基本理论进行了更深一步的探讨和分析； （4）初步探索高校经济责任审计策略的具体应用问题，即对高校经济责任审计计划设计和流程、高校经济责任审计方法的评析、构建高校经济责任审计评价指标体系、高校经济责任审计报告的内容和结果运用等具体应用问题进行探讨。 第三，全面分析评述了目前有关发表的有关高校经济责任审计的文献，及系统归纳分析了我国高校经济责任审计的现状，为后续研究提供了重要的研究文献基础。 笔者对已发表在相关期刊论文中有关高校经济责任审计的文献进行了归纳、分析和总结，对2006年至2011年期间收录在相关期刊论文中的有关高校经济责任审计的研究文献，运用规范研究与统计分析相结合的方法进行较为深入的剖析，并对这些文献研究主要内容、观点、方法、特点和不足等方面的内容进行了回顾和评述。
[Abstract]:The audit of economic responsibility is an economic supervision system under the special political system in China, which is an innovative audit system in China. At present, the content of economic responsibility is deepening, the scope of audit is expanding, and the level of audit is increasing. In reviewing the problems such as illegal, illegal and loss of the responsibility of leading cadres during their term of office, it is necessary to strengthen the supervision and management of the leading cadres, to stifle the corruption in the "Cradle" and to strengthen the supervision and restriction on the authority of the leading cadres. To strengthen the scope and strength of the audit of economic responsibility, to help the government and enterprises to improve the management level, to advance the scientific development and to set up the correct view of achievement. Under the current situation of high-speed economic development, colleges and universities, as an administrative institution, have been transferred from a single teaching operation mode to the teaching, scientific research and service. The present university is already a special and independent organization. In the foreground of the diversification of the financing channels of colleges and universities, the input of the state finance to the university and the self-financing of the school are increasing, the economic activity of the university is becoming more and more complex, the scope of its economic responsibility is no longer limited, and the use and management of the financial funds It is not only to ensure the quality of the teaching, but also to strengthen the ability of the social service and the level of scientific research. At the same time, the institutions of higher learning also carry out the corresponding economic responsibility. With the reform of the political and economic system of our country, through the continuous exploration, research and practice of the university, the audit of its economic responsibility has gradually developed. In general, the audit of the economic responsibility of the university is still in the phase to be supplemented. In addition, there are some common problems such as rule system, ideology, principle, audit independence, and lack of audit planning in the practice of the audit of economic responsibility in colleges and universities. In addition, there are still some methods and techniques to be perfected, the audit evaluation is hard, and the responsibility is difficult to define. The information source is not real and comprehensive, the audit software is not equipped with the standard, the audit potential risk is large, the audit result is difficult to convert and so on many problems to be solved urgently In order to strengthen the management and supervision level of the leading cadres in the university, the second is to promote the construction of the party style and the integrity of the leading cadres in the colleges and universities, and the third is to maintain the normal rank of the economy and the finance of the higher and higher institutions. As a result, it is necessary for the author to choose the audit strategy of economic responsibility in colleges and universities as the proposition of the study The audit strategy is a series of measures, such as the design of the audit plan and the process, the selection and application of the audit technology method, the evaluation index system of the audit and the construction of the audit report system. To save the audit cost, to ensure the quality of the audit, to reduce the audit risk and to improve the audit efficiency, it is necessary to select the appropriate audit policy On the basis of the analysis of the present situation of the current university's economic responsibility audit, this paper studies the audit strategy of the university's economic responsibility, that is, the audit plan and the audit process of the university's economic responsibility, and the audit party of the university's economic responsibility. In this paper, the evaluation index system of the economic responsibility audit in colleges and universities is constructed, and the application of the content of the generated economic responsibility audit report is analyzed and discussed. The choice of the audit strategy of the economic responsibility of the university must be in accordance with its audit objectives. Therefore, it is necessary to scientifically and reasonably select a set of audit strategies that are compatible with the objective of the audit of the economic responsibility of the university. To be sure, this article has the creation in the category of the theoretical research of the audit of the economic responsibility of the university This paper is based on the analysis of the present situation of the audit of the economic responsibility of the university, and puts forward the research on the audit strategy of the economic responsibility of the university in view of the problems existing in the audit of the economic responsibility of the university. Secondly, around the audit strategy of the economic responsibility of the university, the system has been carried out in five aspects, such as the audit plan and process of the college economic responsibility, the audit method, the evaluation index system of the audit, the audit report, the application of the audit result, etc. Finally, a further study is made on the level of practical operation of the audit of the economic responsibility of colleges and universities. The recommendations of the First Committee Chapter, Introduction. This chapter mainly introduces the background and significance of the research on the audit of the economic responsibility of the university, and the literature review of the audit of the economic responsibility of the university. In the second chapter, the paper analyzes the current situation of the audit of the economic responsibility of the university, and puts forward that the current auditing of the economic responsibility in colleges and universities is common and difficult On the basis of the basic theory of the audit of economic responsibility in colleges and universities, the paper puts forward the audit strategy of economic responsibility in colleges and universities based on the basic theory of the audit of the economic responsibility of the university. The third chapter expounds the policy of the audit of the economic responsibility of the university in depth. On the basis of five aspects, such as the audit plan and process of the economic responsibility of the university, the auditing method of the economic responsibility of the university, the construction of the evaluation index system of the economic responsibility of the university, the audit report of the economic responsibility of the university and the application of the audit result, etc. in-depth study. chap. IV, The conclusions and recommendations of the study are presented. The conclusions of the study are analyzed and then combined with the practice. Follow-up study recommendations. This article The main innovation points of this paper are as follows: Firstly, through the analysis of the relevant literature on the current audit of the economic responsibility of the university, and the statistical summary shows that there are still many problems in the current audit of the economic responsibility of the university The present situation of the problem to be solved is determined and the research of the university is determined. It is a proposition of the strategy of economic responsibility. Now, it is very deficient in our country to be responsible for the economic responsibility of the university The subject of any audit strategy is not only the trend of the time, but also an extension in the audit of the economic responsibility, especially in the practice of the audit of the economic responsibility of the university. Second, through the induction and arrangement of the literature related to the audit of the economic responsibility of the university, the paper analyses the present situation of the audit of the economic responsibility of the university, and makes an exploratory systematic study on the problems such as the audit strategy of the economic responsibility of the university and the preliminary construction. In the process of the author's more in-depth and detailed research, some suggestions have been put forward. The academic view of the meaning of theory and practice: (1) Since 2006, it has been published publicly about the economic responsibility of the university The literature of the audit is finished and analyzed; (2) the audit object of the economic responsibility of the university The concept system has made a more concrete definition; (3) there are still many problems to be solved in the current audit of the economic responsibility of the university On the basis of the analysis, conclusion and conclusion, the basic principle of the audit strategy of the university's economic responsibility (4) To explore the specific application of the audit strategy of the economic responsibility of the university, that is, to design and design the audit plan of the economic responsibility of the university; On the Process, the Analysis of the Auditing Method of the Economic Responsibility of the University, the Index System of the Audit and Evaluation of the Economic Responsibility of the University and the Contents of the Audit Report of the Economic Responsibility of the University In the third part, the paper makes a comprehensive analysis of the current literature on the audit of the economic responsibility of the university, and the current situation of the audit of the economic responsibility of the university in China. This paper provides an important research literature basis for the follow-up research. The author sums up the literature on the audit of the economic responsibility of the university in the full-text database of the Chinese journal, and analyses and summarizes the full-text data of the Chinese Journal from 2006 to 2011. In the library, the author makes an in-depth analysis of the research literature on the audit of the economic responsibility of the university, and makes an in-depth analysis of the methods of the combination of the standard and the statistical analysis, and studies the main contents, opinions, methods, and the methods of these documents.
【学位授予单位】：贵州财经大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F239.47
本文编号：2510496
[Abstract]:The audit of economic responsibility is an economic supervision system under the special political system in China, which is an innovative audit system in China. At present, the content of economic responsibility is deepening, the scope of audit is expanding, and the level of audit is increasing. In reviewing the problems such as illegal, illegal and loss of the responsibility of leading cadres during their term of office, it is necessary to strengthen the supervision and management of the leading cadres, to stifle the corruption in the "Cradle" and to strengthen the supervision and restriction on the authority of the leading cadres. To strengthen the scope and strength of the audit of economic responsibility, to help the government and enterprises to improve the management level, to advance the scientific development and to set up the correct view of achievement. Under the current situation of high-speed economic development, colleges and universities, as an administrative institution, have been transferred from a single teaching operation mode to the teaching, scientific research and service. The present university is already a special and independent organization. In the foreground of the diversification of the financing channels of colleges and universities, the input of the state finance to the university and the self-financing of the school are increasing, the economic activity of the university is becoming more and more complex, the scope of its economic responsibility is no longer limited, and the use and management of the financial funds It is not only to ensure the quality of the teaching, but also to strengthen the ability of the social service and the level of scientific research. At the same time, the institutions of higher learning also carry out the corresponding economic responsibility. With the reform of the political and economic system of our country, through the continuous exploration, research and practice of the university, the audit of its economic responsibility has gradually developed. In general, the audit of the economic responsibility of the university is still in the phase to be supplemented. In addition, there are some common problems such as rule system, ideology, principle, audit independence, and lack of audit planning in the practice of the audit of economic responsibility in colleges and universities. In addition, there are still some methods and techniques to be perfected, the audit evaluation is hard, and the responsibility is difficult to define. The information source is not real and comprehensive, the audit software is not equipped with the standard, the audit potential risk is large, the audit result is difficult to convert and so on many problems to be solved urgently In order to strengthen the management and supervision level of the leading cadres in the university, the second is to promote the construction of the party style and the integrity of the leading cadres in the colleges and universities, and the third is to maintain the normal rank of the economy and the finance of the higher and higher institutions. As a result, it is necessary for the author to choose the audit strategy of economic responsibility in colleges and universities as the proposition of the study The audit strategy is a series of measures, such as the design of the audit plan and the process, the selection and application of the audit technology method, the evaluation index system of the audit and the construction of the audit report system. To save the audit cost, to ensure the quality of the audit, to reduce the audit risk and to improve the audit efficiency, it is necessary to select the appropriate audit policy On the basis of the analysis of the present situation of the current university's economic responsibility audit, this paper studies the audit strategy of the university's economic responsibility, that is, the audit plan and the audit process of the university's economic responsibility, and the audit party of the university's economic responsibility. In this paper, the evaluation index system of the economic responsibility audit in colleges and universities is constructed, and the application of the content of the generated economic responsibility audit report is analyzed and discussed. The choice of the audit strategy of the economic responsibility of the university must be in accordance with its audit objectives. Therefore, it is necessary to scientifically and reasonably select a set of audit strategies that are compatible with the objective of the audit of the economic responsibility of the university. To be sure, this article has the creation in the category of the theoretical research of the audit of the economic responsibility of the university This paper is based on the analysis of the present situation of the audit of the economic responsibility of the university, and puts forward the research on the audit strategy of the economic responsibility of the university in view of the problems existing in the audit of the economic responsibility of the university. Secondly, around the audit strategy of the economic responsibility of the university, the system has been carried out in five aspects, such as the audit plan and process of the college economic responsibility, the audit method, the evaluation index system of the audit, the audit report, the application of the audit result, etc. Finally, a further study is made on the level of practical operation of the audit of the economic responsibility of colleges and universities. The recommendations of the First Committee Chapter, Introduction. This chapter mainly introduces the background and significance of the research on the audit of the economic responsibility of the university, and the literature review of the audit of the economic responsibility of the university. In the second chapter, the paper analyzes the current situation of the audit of the economic responsibility of the university, and puts forward that the current auditing of the economic responsibility in colleges and universities is common and difficult On the basis of the basic theory of the audit of economic responsibility in colleges and universities, the paper puts forward the audit strategy of economic responsibility in colleges and universities based on the basic theory of the audit of the economic responsibility of the university. The third chapter expounds the policy of the audit of the economic responsibility of the university in depth. On the basis of five aspects, such as the audit plan and process of the economic responsibility of the university, the auditing method of the economic responsibility of the university, the construction of the evaluation index system of the economic responsibility of the university, the audit report of the economic responsibility of the university and the application of the audit result, etc. in-depth study. chap. IV, The conclusions and recommendations of the study are presented. The conclusions of the study are analyzed and then combined with the practice. Follow-up study recommendations. This article The main innovation points of this paper are as follows: Firstly, through the analysis of the relevant literature on the current audit of the economic responsibility of the university, and the statistical summary shows that there are still many problems in the current audit of the economic responsibility of the university The present situation of the problem to be solved is determined and the research of the university is determined. It is a proposition of the strategy of economic responsibility. Now, it is very deficient in our country to be responsible for the economic responsibility of the university The subject of any audit strategy is not only the trend of the time, but also an extension in the audit of the economic responsibility, especially in the practice of the audit of the economic responsibility of the university. Second, through the induction and arrangement of the literature related to the audit of the economic responsibility of the university, the paper analyses the present situation of the audit of the economic responsibility of the university, and makes an exploratory systematic study on the problems such as the audit strategy of the economic responsibility of the university and the preliminary construction. In the process of the author's more in-depth and detailed research, some suggestions have been put forward. The academic view of the meaning of theory and practice: (1) Since 2006, it has been published publicly about the economic responsibility of the university The literature of the audit is finished and analyzed; (2) the audit object of the economic responsibility of the university The concept system has made a more concrete definition; (3) there are still many problems to be solved in the current audit of the economic responsibility of the university On the basis of the analysis, conclusion and conclusion, the basic principle of the audit strategy of the university's economic responsibility (4) To explore the specific application of the audit strategy of the economic responsibility of the university, that is, to design and design the audit plan of the economic responsibility of the university; On the Process, the Analysis of the Auditing Method of the Economic Responsibility of the University, the Index System of the Audit and Evaluation of the Economic Responsibility of the University and the Contents of the Audit Report of the Economic Responsibility of the University In the third part, the paper makes a comprehensive analysis of the current literature on the audit of the economic responsibility of the university, and the current situation of the audit of the economic responsibility of the university in China. This paper provides an important research literature basis for the follow-up research. The author sums up the literature on the audit of the economic responsibility of the university in the full-text database of the Chinese journal, and analyses and summarizes the full-text data of the Chinese Journal from 2006 to 2011. In the library, the author makes an in-depth analysis of the research literature on the audit of the economic responsibility of the university, and makes an in-depth analysis of the methods of the combination of the standard and the statistical analysis, and studies the main contents, opinions, methods, and the methods of these documents.
【学位授予单位】：贵州财经大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F239.47
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