XX大学预算管理审计案例研究
发布时间：2018-11-23 16:14
【摘要】：随着预算管理的发展,实施预算管理审计成为内部审计工作中重要的的审计内容。预算管理审计主要是通过审查评价预算管理体系的效率和效果,维护预算管理的严肃性、合法性和真实性,促进各个预算执行部门改善经营管理、提高经济效益。本文以XX大学为例,利用2015年XX大学预算管理审计案例的分析,对于案例背景、审计过程与方法和审计结果进行分析,提出审计过程中存在的问题并提出建议。本文共五个部分,第一部分通过文献研究法,梳理国内外研究学者的研究成果,对预算管理、预算管理审计进行了一个基本的概述。第二部分,本文预算管理和审计的相关理论为研究基础,主要涉及内部控制理论、受托责任理论以及审计的免疫系统理论。第三部分运用实例分析法来阐述XX大学预算管理审计的审前准备阶段、审计实施阶段、审计终结阶段。本文第四部分审计过程面临预算管理审计内部控制制度缺失;预算管理审计范围过窄、审计内容不足;预算管理审计模式需要改进;审计人员业务能力不足分析XX大学预算管理审计过程中的存在问题。本文第五部分是XX大学预算管理审计建议,完善预算管理审计制度、完善预算管理审计方案、创新审计模式、创新预算管理审计方法、审计人员提高自身业务能力。目前预算管理审计偏重于预算执行审计,对于预算编制审计和预算调整审计的重视程度是不够的,本文以XX大学预算管理审计为例,从预算编制、预算执行、预算调整来研究预算管理审计,分析XX大学预算管理审计过程中的过程中发现问题并提出建议。
[Abstract]:With the development of budget management, the implementation of budget management audit has become an important part of internal audit. The audit of budget management is mainly to examine and evaluate the efficiency and effect of budget management system, maintain the seriousness, legitimacy and authenticity of budget management, and promote the improvement of management and economic benefits of various budget execution departments. Taking XX University as an example, this paper makes use of the analysis of XX University budget management audit case in 2015, analyzes the case background, audit process and methods, and audit results, puts forward the problems existing in the audit process and puts forward some suggestions. There are five parts in this paper. The first part combs the research results of domestic and foreign scholars through literature research, and gives a basic overview of budget management and budget management audit. In the second part, the related theories of budget management and audit are discussed, including internal control theory, fiduciary responsibility theory and audit immune system theory. The third part uses the example analysis method to expound the pre-trial preparation stage, audit implementation stage and audit termination stage of XX University budget management audit. The fourth part of this paper is facing the lack of internal control system of budget management audit, too narrow scope of budget management audit, insufficient audit content, and budget management audit model needs to be improved. The problem of XX University budget management audit is analyzed. The fifth part of this paper is the XX University budget management audit recommendations, improve the budget management audit system, improve budget management audit scheme, innovation audit mode, innovation budget management audit methods, auditors to improve their own business ability. At present, the audit of budget management pays more attention to the audit of budget execution than to the audit of budget preparation and budget adjustment. This paper takes the audit of budget management of XX University as an example, from the perspective of budget preparation and budget execution. Budget adjustment to study budget management audit, analyze the process of XX University budget management audit process found problems and put forward suggestions.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.4
本文编号：2352030
[Abstract]:With the development of budget management, the implementation of budget management audit has become an important part of internal audit. The audit of budget management is mainly to examine and evaluate the efficiency and effect of budget management system, maintain the seriousness, legitimacy and authenticity of budget management, and promote the improvement of management and economic benefits of various budget execution departments. Taking XX University as an example, this paper makes use of the analysis of XX University budget management audit case in 2015, analyzes the case background, audit process and methods, and audit results, puts forward the problems existing in the audit process and puts forward some suggestions. There are five parts in this paper. The first part combs the research results of domestic and foreign scholars through literature research, and gives a basic overview of budget management and budget management audit. In the second part, the related theories of budget management and audit are discussed, including internal control theory, fiduciary responsibility theory and audit immune system theory. The third part uses the example analysis method to expound the pre-trial preparation stage, audit implementation stage and audit termination stage of XX University budget management audit. The fourth part of this paper is facing the lack of internal control system of budget management audit, too narrow scope of budget management audit, insufficient audit content, and budget management audit model needs to be improved. The problem of XX University budget management audit is analyzed. The fifth part of this paper is the XX University budget management audit recommendations, improve the budget management audit system, improve budget management audit scheme, innovation audit mode, innovation budget management audit methods, auditors to improve their own business ability. At present, the audit of budget management pays more attention to the audit of budget execution than to the audit of budget preparation and budget adjustment. This paper takes the audit of budget management of XX University as an example, from the perspective of budget preparation and budget execution. Budget adjustment to study budget management audit, analyze the process of XX University budget management audit process found problems and put forward suggestions.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.4
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