我国体育院校内部审计现状及其影响因素研究
发布时间：2018-08-18 16:07
【摘要】： 自上世纪80年代我国建立内部审计制度以来,现代内部审计在我国的发展尚属于起步阶段,且发展不平衡。在目前状况下,我国理论学者对内部审计的研究多侧重于企业,鲜有针对作为事业单位的高校进行研究,体育院校内部审计工作的研究近于空白。同时我国内部审计由于在角色定位和自身能力等方面存在缺陷,还不能满足现代内审的要求。 体育院校内部审计的健康发展,有利于形成体育院校自我约束的机制,促进体育院校在新形势下的管理工作科学化、规范化和法制化。本文以我国体育院校为研究对象,通过对体育院校内部审计发展历程的历史回顾、发展现状及影响因素的总结与系统分析,提出了加强我国体育院校内部审计工作的对策与措施,以期为提高体育院校内部审计工作质量、规范审计工作程序、加强审计队伍建设、改善审计工作环境等方面提供客观依据。 全文共分4章,主要内容包括研究目的意义、研究基本思路与方法、内部审计内涵及其历史发展、我国体育院校内部审计现状及其存在的主要问题等,在此基础上,着重对体育院校内部审计不同问题的成因进行了分析,提出完善体育院校内部审计的五点具体措施,即提高最高领导对内部审计的认识,强化内部审计队伍建设,规范内审程序控制审计质量,加强制度建设依法审计及改善内审的环境。
[Abstract]:Since the establishment of the internal audit system in China in the 1980s, the development of modern internal audit in our country is still in the initial stage, and the development is not balanced. Under the present situation, the research of internal audit in our country is mostly focused on enterprises, and few researches have been carried out on colleges and universities as institutions, while the research on internal audit in sports colleges is almost blank. At the same time, the internal audit in our country can not meet the requirements of modern internal audit because of its defects in the role orientation and its own ability. The healthy development of internal audit in physical education colleges is conducive to the formation of self-restraint mechanism of physical education colleges and universities, and to promote the scientific, standardized and legalized management of sports colleges and universities under the new situation. This article takes our country's physical education colleges as the research object, through the historical review, the development present situation and the influence factor's summary and the system analysis to the physical education colleges' internal audit development course. This paper puts forward the countermeasures and measures to strengthen the internal audit work in physical education colleges and universities in China, in order to improve the quality of the internal audit work, standardize the audit procedures and strengthen the construction of the audit team in the physical education colleges and universities. Improve the audit work environment and other aspects to provide objective basis. The paper is divided into four chapters. The main contents include the significance of the research purpose, the basic ideas and methods of the research, the connotation and historical development of internal audit, the present situation of the internal audit and the main problems existing in our country's physical education colleges and universities, etc. This paper analyzes the causes of different problems in internal audit of physical education colleges and universities, and puts forward five concrete measures to improve the internal audit of physical education colleges, that is, to improve the understanding of internal audit by the highest leaders, and to strengthen the construction of internal audit team. Standardizing the internal audit procedure to control the audit quality, strengthening the system construction and improving the internal audit environment.
【学位授予单位】：武汉体育学院
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.45;G649.2
本文编号：2189982
[Abstract]:Since the establishment of the internal audit system in China in the 1980s, the development of modern internal audit in our country is still in the initial stage, and the development is not balanced. Under the present situation, the research of internal audit in our country is mostly focused on enterprises, and few researches have been carried out on colleges and universities as institutions, while the research on internal audit in sports colleges is almost blank. At the same time, the internal audit in our country can not meet the requirements of modern internal audit because of its defects in the role orientation and its own ability. The healthy development of internal audit in physical education colleges is conducive to the formation of self-restraint mechanism of physical education colleges and universities, and to promote the scientific, standardized and legalized management of sports colleges and universities under the new situation. This article takes our country's physical education colleges as the research object, through the historical review, the development present situation and the influence factor's summary and the system analysis to the physical education colleges' internal audit development course. This paper puts forward the countermeasures and measures to strengthen the internal audit work in physical education colleges and universities in China, in order to improve the quality of the internal audit work, standardize the audit procedures and strengthen the construction of the audit team in the physical education colleges and universities. Improve the audit work environment and other aspects to provide objective basis. The paper is divided into four chapters. The main contents include the significance of the research purpose, the basic ideas and methods of the research, the connotation and historical development of internal audit, the present situation of the internal audit and the main problems existing in our country's physical education colleges and universities, etc. This paper analyzes the causes of different problems in internal audit of physical education colleges and universities, and puts forward five concrete measures to improve the internal audit of physical education colleges, that is, to improve the understanding of internal audit by the highest leaders, and to strengthen the construction of internal audit team. Standardizing the internal audit procedure to control the audit quality, strengthening the system construction and improving the internal audit environment.
【学位授予单位】：武汉体育学院
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.45;G649.2
【引证文献】
相关硕士学位论文 前2条
1 唐文杰;高等学校信息系统审计研究[D];贵州财经学院;2011年
2 王红亮;“免疫系统”视角下HPU大学内部审计的现状及对策分析[D];河南大学;2012年
，本文编号：2189982
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