基于供给侧改革下的H事业单位内部审计问题研究

发布时间：2018-04-20 06:48

本文选题：事业单位 + 内部审计　；参考：《河北师范大学》2017年硕士论文

【摘要】：随着内部审计不断发展,国家对事业单位内部审计越来越重视,分别在重大会议中强调内部审计重要性。十七大提出的要建设服务型政府,完善事业单位内部审计机构设置,各部门相互制约,监督。形成一套完整的内部审计体系帮助事业单位管理,并且在内部审计发展过程中形成一系列规范和法则来指导内部审计工作。党的十八大分析了国内国外发展变化,回顾和总结了过去的工作和成就。认真学习贯彻十八大精神,关系党和国家工作大局。尤其是2015年11月习近平总书记提出的供给侧改革,去产能,去库存,去杠杆,降成本,补短板,正深入到各行各业,供给侧改革给内部审计的发展带来了机遇和挑战。不仅如此,内部审计还是组织内部管理的重要组成部分,旨在增加价值,改善管理,也是有效监督事业单位的方式之一。事业单位是国家政策落实执行的机关单位,因此为了保证国家财产安全完整,保证国家的方针政策顺利实施,就必须建立一套完整,切实可行的内部审计体系。事业单位要实现高效率的管理离不开内部审计的建设和完善,内部审计是事业单位良好运行的一个重要组成部分。在供给侧改革的大环境之下,研究事业单位内部审计存在的问题并分析其对策,无疑具有重大的理论和现实意义。但是我国内部审计起步较晚,内部审计的发展与经济发展不协调等原因,在发展过程中出现了内部审计人员素质不高,内部审计独立性不足,内部审计流程不健全,审计的技术手段落后等等问题,影响了内部审计的发展。H事业单位虽是事业单位性质,但已开始采用企业中行之有效的管理方法来协调管理事业单位内部事务,即所谓的事业单位企业化管理。本文以H事业单位内部审计为研究对象,采用案例分析法,对H事业单位内部审计进行研究,并结合H事业单位实际把H事业单位内部审计与供给侧改革的方针相结合,针对H事业单位内部审计在供给侧改革的大背景下如何运行,H事业单位内部审计在改革的背景下出现的问题以及问题产生的原因进行分析阐述,提出了有关内部审计制度、内部审计人员结构,内部审计手段等方面的改进措施,希望能对H事业单位内部审计的改善有一定帮助。
[Abstract]:With the development of internal audit, the government pays more and more attention to the internal audit of institutions, emphasizing the importance of internal audit in major conferences. The Seventeenth National Congress calls for the construction of a service-oriented government, the perfection of the internal audit institutions of public institutions, and the mutual restriction and supervision of various departments. To form a complete internal audit system to help the management of institutions, and in the development of internal audit to form a series of norms and rules to guide the internal audit work. The 18th National Congress of the Party analyzed the development and changes at home and abroad, reviewed and summarized the past work and achievements. Conscientiously study and implement the spirit of the 18th National Congress, related to the overall situation of the party and state work. In particular, the supply-side reform put forward by General Secretary Xi Jinping in November 2015, which has brought opportunities and challenges to the development of internal audit, has brought opportunities and challenges to the development of internal audit. Not only that, internal audit is also an important part of the internal management of the organization, aiming at increasing value and improving management, and it is also one of the ways to effectively supervise institutions. The institution is the organ unit which implements the national policy, therefore in order to guarantee the national property security integrity, guarantees the national policy implementation smoothly, must establish a set of complete, feasible internal audit system. The construction and perfection of internal audit is indispensable to the efficient management of institutions, and internal audit is an important part of good operation of institutions. Under the environment of supply-side reform, it is undoubtedly of great theoretical and practical significance to study the problems existing in the internal audit of institutions and analyze its countermeasures. However, due to the late start of internal audit in our country, the development of internal audit is not in harmony with economic development, the quality of internal audit personnel is not high, the independence of internal audit is insufficient, and the internal audit process is not perfect. The backward technical means of audit have affected the development of internal audit. Although the institution is a public institution, it has begun to use effective management methods in enterprises to coordinate and manage the internal affairs of the institution. That is, the so-called enterprise management of public institutions. This paper takes the internal audit of H institution as the research object, adopts the case analysis method, carries on the research to the internal audit of H institution, and combines the internal audit of H institution with the policy of supply-side reform in combination with the practice of H institution. In view of how to run the internal audit of H institution under the background of supply-side reform, this paper analyzes the problems and causes of the internal audit in H institution, and puts forward the relevant internal audit system. The improvement measures of internal audit staff structure and internal audit means are expected to be helpful to the improvement of H institution internal audit.
【学位授予单位】：河北师范大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.45

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