高校内部审计制度若干法律问题研究

发布时间：2018-06-03 12:58

本文选题：内部审计 + 高等院校　；参考：《湖南师范大学》2008年硕士论文

【摘要】： 自二十世纪八十年代高等学校开展内部审计工作以来,内部审计制度就对高等学校内部的经济活动起到了不可或缺的监督和评价作用。成绩有目共睹,但无论是内部审计制度的实际操作还是内部审计制度的法制化均存在不同程度的缺陷。本文正是从这两个层面入手分析了高等学校内部审计制度的含义、法律地位等问题。提出了高校内部审计制度是审计但也是教育活动的重要构成部分,是与外部审计相对应的,具有独立的监督和评价作用,活动的标准应同时具备适当性、合法性和有效性,目标是促进加强经济管理和实现教育目标的活动。仅从以上两个个方面分析显然是不足的,因此笔者在文中还运用了比较的方法综合阐释了美国、英国、加拿大、我国香港地区高等学校的内部审计制度,分析了其对我国高等学校内部审计制度建设的借鉴作用及意义。指出了由于我国教育事业的社会主义属性,以及国家教育的目标性,我国高校内部审计制度显然还应当保持一定的自有特色——即校内审计性质同时服务于组织目标和国家目标的双重性。在上述分析的基础上,文章接下来从高校内部审计制度的法制化的角度重点讨论了如何完善我国高校的内部审计制度。在充分肯定主流意见的同时又从高校内部审计活动的立法、程序设置、监督属性、权力性质、监督制约机制和救济途径等方面提出了自己关于高校内部审计制度法制化建设的新意见。
[Abstract]:Since the development of internal audit in colleges and universities in the 1980s, the internal audit system has played an indispensable role in supervising and evaluating the internal economic activities of colleges and universities. The achievements are obvious to all, but both the actual operation of the internal audit system and the legalization of the internal audit system are flawed to varying degrees. This paper analyzes the meaning and legal status of internal audit system in colleges and universities from these two aspects. This paper puts forward that the internal audit system of colleges and universities is an important part of audit but also an important part of educational activities, which is corresponding to external audit, and has independent supervision and evaluation function. The standard of activities should be appropriate, legitimate and effective at the same time. The objective is to promote activities to strengthen economic management and achieve educational goals. It is obviously insufficient to analyze from the above two aspects, so the author also uses the comparative method to expound the internal audit system of colleges and universities in the United States, Britain, Canada and Hong Kong. This paper analyzes its reference function and significance to the construction of internal audit system of colleges and universities in China. It is pointed out that because of the socialist nature of education in our country and the goal of national education, It is obvious that the internal audit system of colleges and universities in China should also maintain its own characteristics, that is, the nature of internal audit in colleges and universities should serve both organizational and national objectives. On the basis of the above analysis, the article then discusses how to perfect the internal audit system in colleges and universities from the perspective of the legalization of the internal audit system in colleges and universities. While fully affirming the mainstream views, at the same time, from the legislative, procedural setting, supervisory attributes, and power nature of internal audit activities in colleges and universities, This paper puts forward some new suggestions on the legalization construction of internal audit system in colleges and universities from the aspects of supervision and restriction mechanism and relief ways.
【学位授予单位】：湖南师范大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.45;D922.27

【引证文献】