高校内部审计及整改问题研究
发布时间：2018-07-16 10:49
【摘要】：随着国家对高校教育事业投入资源的日益增加,我国高校内部办学不规范、领导违法违纪、科研资金管理混乱等问题层出不穷。但是可以发现查出的问题都存在极高的相似性,在后续审计整改过程中存在“屡犯屡改,屡改屡犯”的现象,给我国教育事业带来极大的损失,高校内部审计关于价值增值的审计目标不能得到完整的实现。当下学者们对于高校内部审计整改的研究较少,而专门针对高校内部审计整改研究则更少。已有的研究成果大部分来源于审计实际工作人员在日常审计工作中的一些实践经验,比较零散及表面化,并没有涉及更深层次的系统化、理论化的研究。近年来,各级政府和各机关部门对审计的重视程度越来越高。从国务院到省级人民政府和审计厅,从教育部到教育厅,各级政府部门纷纷下发了相关加强审计工作的意见。值得一提的是,各级政府和各部门机关下发的意见中都对审计整改工作进行了特别说明,体现了各级政府机关对审计整改工作的重视,也说明了审计整改工作的重要性。这样的背景下,高校内部审计工作乃至审计整改工作的开展更有依据可循,审计资源的获取也将更加方便,为高校内部审计整改价值增值目标的实现奠定了基础。本文以受托责任制、价值链理论和审计“免疫系统论”等理论为基础,首先分析了高校内部审计的活动框架,分析得出审计整改的实施能够充分保障高校内部审计实现其价值增值的目标。接着通过对调查研究获取的浙、沪地区高校内审的相关数据资料进行梳理,分析了浙江高校内审整改现状及其存在的问题,对上海高校内审整改中的措施分析、总结。在对当前审计整改现状问题的分析和已有措施总结的基础上,本文从深化审计整改责任追究、落实审计整改信息公开、强化审计整改后续检查、加强审计部门整改管理等四大方面分别提出了研究对策。最后,以Z高校为例,在分析Z高校内部审计现状的基础上,将提炼的对策加以应用,提出针对Z高校内部审计整改落实的对策建议。本文的最终目的是提出内部审计整改优化对策,帮助高校进一步落实内部审计整改,提高经济效益,最终使高校内部审计实现价值增值的目标。
[Abstract]:With the increasing investment of resources in higher education, there are many problems in our country, such as irregular running of colleges and universities, illegal leadership, confused management of scientific research funds and so on. The audit goal of internal audit on value increment in colleges and universities can not be fully realized. At present, there are few researches on the reform of internal audit in colleges and universities, and even less on the research on the rectification of internal audit in colleges and universities. In recent years, governments and departments at all levels pay more and more attention to audit. From the State Council to the Provincial people's Government and the Audit Office, from the Ministry of Education to the Education Department, government departments at all levels have issued opinions on strengthening audit work. Based on the theory of fiduciary responsibility system, value chain theory and audit "immune system theory", this paper first analyzes the framework of internal audit activities in colleges and universities. It is concluded that the implementation of audit rectification can fully ensure that the internal audit of colleges and universities can realize the goal of increasing value. Four aspects, such as strengthening the management of audit department rectification and reform, respectively, put forward the research countermeasures. Finally, taking the Z university as an example, on the basis of analyzing the present situation of the internal audit of the Z university, this paper applies the refined countermeasures, and puts forward the countermeasures and suggestions for the implementation of the internal audit rectification in the Z university. The ultimate purpose of this paper is to put forward the optimization countermeasures of internal audit rectification and reform, to help colleges and universities to further implement the internal audit rectification and reform, to improve economic benefits, and finally to make the internal audit of colleges and universities realize the goal of increasing value.
【学位授予单位】：浙江工商大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.45
本文编号：2126147
[Abstract]:With the increasing investment of resources in higher education, there are many problems in our country, such as irregular running of colleges and universities, illegal leadership, confused management of scientific research funds and so on. The audit goal of internal audit on value increment in colleges and universities can not be fully realized. At present, there are few researches on the reform of internal audit in colleges and universities, and even less on the research on the rectification of internal audit in colleges and universities. In recent years, governments and departments at all levels pay more and more attention to audit. From the State Council to the Provincial people's Government and the Audit Office, from the Ministry of Education to the Education Department, government departments at all levels have issued opinions on strengthening audit work. Based on the theory of fiduciary responsibility system, value chain theory and audit "immune system theory", this paper first analyzes the framework of internal audit activities in colleges and universities. It is concluded that the implementation of audit rectification can fully ensure that the internal audit of colleges and universities can realize the goal of increasing value. Four aspects, such as strengthening the management of audit department rectification and reform, respectively, put forward the research countermeasures. Finally, taking the Z university as an example, on the basis of analyzing the present situation of the internal audit of the Z university, this paper applies the refined countermeasures, and puts forward the countermeasures and suggestions for the implementation of the internal audit rectification in the Z university. The ultimate purpose of this paper is to put forward the optimization countermeasures of internal audit rectification and reform, to help colleges and universities to further implement the internal audit rectification and reform, to improve economic benefits, and finally to make the internal audit of colleges and universities realize the goal of increasing value.
【学位授予单位】：浙江工商大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.45
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