高校效益审计评价指标设置研究

发布时间：2019-06-26 18:27

【摘要】： 效益审计是我国审计理论界和实务界当前广泛关注的问题。随着我国高等教育事业的改革和高校所处的经济环境的变化,教育事业经费来源已呈现出多元化的格局,预算内拨款和预算外收入在高校资金中占了几乎相同的比例。高校的经济活动形式也呈现多样化,资金来源多元化及经济活动多样性,决定了高校内部审计要紧密结合学校的实际情况进行。高校内部审计经过近20年的发展,在真实性、合法性审计目标方面取得了显着成效,同时,随着学校内部各单位和部门的内部控制将进一步完善,各种欺诈和舞弊将会得到有效控制,内部审计目标将由真实性、合法性和错弊目标向效益性发展,因此,研究进而开展高校效益审计势在必行。高校如何针对自身状况,运用科学的技术方法,进行整体的、系统的、全面的审计考察,从而正确评估其教学能力、科研能力、可持续发展能力,是审计理论界广泛关注的课题。目前,我国还没有制定高校效益审计准则和具体的操作指南,实际审计过程中也没有统一的技术方法和操作程序。在效益审计中,如何计量被审计单位的业绩,以及如何评估其目标的实现情况是最为困难的。对业绩进行计量时,需要设计出能反映所审计项目工作特征和成果的指标,然后寻找评价的标准去进行对比分析。本文从效益审计定义、国内外发展现状及特点、高校开展效益审计的现状与特点、高校效益审计评价指标设置等四个部分来对高校内部审计部门开展效益审计的评价指标制定进行了探索。文章根据高校效益审计的目标和内容,推出高校效益审计评价指标体系。高校效益审计评价指标必须围绕经济性、效率性和效果性来建立,由经济性效率性标准、效果性标准、良好制度标准三部分组成。其中经济性、效率性指标由经费支出指标、资源利用效率指标等构成;效果性指标由教学质量、各项事业计划完成率、社会知名和认可程度等指标构成;良好制度指标由被审计单位的目标定位、规章制度建设、教学质量监控及测评系统等方面来体现。
[Abstract]:Benefit audit is a widely concerned problem in audit theory and practice in our country at present. With the reform of higher education in our country and the change of the economic environment in which colleges and universities live, the sources of funds for education have shown a diversified pattern, and the budgetary allocation and extra-budgetary income account for almost the same proportion of the funds of colleges and universities. The forms of economic activities in colleges and universities are also diversified, the sources of funds and the diversity of economic activities, which determines that the internal audit of colleges and universities should be closely combined with the actual situation of the school. After nearly 20 years of development, the internal audit of colleges and universities has achieved remarkable results in terms of authenticity and legitimacy audit objectives. At the same time, with the further improvement of the internal control of various units and departments in the school, all kinds of fraud and fraud will be effectively controlled, and the internal audit objectives will develop from authenticity, legitimacy and malpractice to benefit. Therefore, it is imperative to study and carry out efficiency audit in colleges and universities. In view of their own situation, how to use scientific and technical methods to carry out the overall, systematic and comprehensive audit investigation, so as to correctly evaluate their teaching ability, scientific research ability and sustainable development ability, is a topic widely concerned by audit theorists. At present, our country has not formulated the university benefit audit standard and the concrete operation guide, also does not have the unified technical method and the operation procedure in the actual audit process. In the benefit audit, how to measure the performance of the audited units and how to evaluate the achievement of their objectives is the most difficult. When measuring the performance, it is necessary to design the indicators that can reflect the work characteristics and results of the audited projects, and then find the evaluation criteria to carry on the comparative analysis. This paper probes into the establishment of the evaluation index of the benefit audit of the internal audit department of colleges and universities from four parts: the definition of benefit audit, the present situation and characteristics of the development of benefit audit at home and abroad, the present situation and characteristics of carrying out benefit audit in colleges and universities, and the setting of evaluation index of benefit audit in colleges and universities. According to the goal and content of benefit audit in colleges and universities, this paper puts forward the evaluation index system of benefit audit in colleges and universities. The evaluation index of benefit audit in colleges and universities must be established around economy, efficiency and effect, which is composed of three parts: economic efficiency standard, effect standard and good system standard. Among them, the index of economy and efficiency is composed of the index of expenditure and the index of resource utilization efficiency, the index of effect is composed of the index of teaching quality, the completion rate of various business plans, the degree of social fame and recognition, and the index of good system is embodied by the target orientation of the audited unit, the construction of rules and regulations, the monitoring and evaluation system of teaching quality, and so on.
【学位授予单位】：河北工业大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.4

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