高等学校内部审计运行模式研究

发布时间：2018-04-05 21:41

本文选题：高等院校　切入点：内部审计　出处：《北京林业大学》2008年硕士论文

【摘要】： 在受托经济责任理论的指导下,高等学校内部审计工作二十年来取得了显著的成绩。然而,随着高校以国家财政拨款为主,多渠道筹集教育经费的格局形成,现有的审计制度、审计发展模式已经不能适应经济形势发展的需要,突出表现在内部审计机构独立性不强、审计结果不能有效运用、审计内容不能适应形势发展的需要等。解决高校内部审计存在问题的根本在于,在契约经济理论的指导下构建全新的内部审计运行模式,从体制机制方面改革不利于内部审计发展的诸多因素。优化高校内部审计的领导体制,建立高校校长领导下的审计委员会体制,并在审计委员会下成立独立的内部审计机构,以利于内部审计机构独立开展工作,发挥内部审计的作用。优化高校内部审计内容,由传统的财务收支审计向效益审计转变。优化高校内部审计方法,开展风险管理审计,提高审计效率,倡导和推动高校建立起有效的风险管理体系。优化高校内部审计质量控制,巩固内部审计的地位,减少审计风险,提高审计水平。
[Abstract]:Under the guidance of the theory of entrusted economic responsibility, the internal audit of colleges and universities has made remarkable achievements in the past twenty years.However, with the formation of the pattern of multi-channel raising of education funds, the existing audit system and audit development mode can no longer meet the needs of the economic development.The outstanding manifestations are that the independence of the internal audit institution is not strong, the audit results can not be used effectively, and the audit contents can not meet the needs of the development of the situation.The root of solving the existing problems of internal audit in colleges and universities lies in the construction of a new operating mode of internal audit under the guidance of contractual economic theory and the many factors that are not conducive to the development of internal audit through the reform of system and mechanism.To optimize the leadership system of internal audit in colleges and universities, to establish the audit committee system under the leadership of university presidents, and to set up independent internal audit institutions under the audit committee, so as to facilitate the independent work of internal audit institutions.Play the role of internal audit.To optimize the content of internal audit in colleges and universities, from the traditional audit of financial revenue and expenditure to the benefit audit.The internal audit methods of colleges and universities should be optimized, the risk management audit should be carried out, the audit efficiency should be improved, and the effective risk management system should be established.The quality control of internal audit in colleges and universities should be optimized, the position of internal audit should be consolidated, the audit risk should be reduced, and the auditing level should be improved.
【学位授予单位】：北京林业大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.45

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