H高校开展内部经济责任审计研究

发布时间：2018-03-04 05:23

本文选题：经济责任　切入点：经济责任审计　出处：《河北大学》2017年硕士论文　论文类型：学位论文

【摘要】：经济责任审计是常规审计和绩效审计相互融合的新型复合型审计,并且是在中国特定政治经济体制下创新发展的一项符合中国经济发展规律的,用于考核领导责任和人才选拔的新型经济监督机制。随着我国政治体制和经济体制的改革的不断完善,经济责任内容也不断丰富,于是审计工作的开展也应保持同步。目前,审计范围的不断扩大,使得审计内容日渐丰富,因此审计方案及流程设计也在不断丰富和完善,审计水平也随之提高。高校作为我国行政事业单位,单一的教学运行方式已经不能适应当今经济高速发展的形势,高校领导的经济责任范围也从单纯的财政资金的使用和管理扩展到对自由经营项目的经营和管理层面,这就要求高校在保证和提高自身教学质量的同时既要加强自身的社会服务能力和科研水平,也要保证其领导干部严格履行其经济责任。然而,在近几年的发展中,高校经济问题愈发突出,内部审计对领导干部经济行为没有发挥有效的监督作用。因此,我国高校管理制度的建设和完善对内部审计有了较高的要求。基于此,如何建立一套完善的高校经济责任审计方案,既可以针对高校不同职能部门的特点设定不同的审计评价指标,又能合理有效的监督和管理高校领导干部职责范围内的经济责任是本文研究的重点。本文首先阐述经济责任审计的理论内容,通过研究我国经济责任审计的发展历程引出高校内部经济责任审计的相关内容,并对其设计了审计方案,继而以H高校作为案例展开分析,针对其不足提出建议,最后为H高校教务处设计一套内部经济责任审计方案流程设计,以期对H高校乃至与H高校相近的高校开展经济责任审计,提供技术路线思路和方法建议。
[Abstract]:The audit of economic responsibility is a new type of compound audit, which combines the routine audit and the performance audit, and is a kind of innovation and development under the specific political and economic system of China, which conforms to the law of China's economic development. A new type of economic supervision mechanism used to assess leadership responsibility and talent selection. With the continuous improvement of China's political and economic system reform, the content of economic responsibility has been enriched, so audit work should also be carried out simultaneously. At present, With the continuous expansion of the audit scope, the audit content is becoming more and more abundant, so the design of the audit scheme and process is also being enriched and perfected, and the auditing level is also improved. The single mode of teaching operation has not been able to adapt to the current situation of rapid economic development. The scope of economic responsibility of university leaders has also expanded from the use and management of financial funds to the level of management and management of free-run projects. This requires colleges and universities not only to guarantee and improve their teaching quality, but also to strengthen their ability of social service and scientific research, as well as to ensure that their leading cadres strictly carry out their economic responsibilities. However, in recent years, in the course of development, The economic problems in colleges and universities are becoming more and more prominent, and the internal audit has not played an effective role in supervising the economic behavior of leading cadres. Therefore, the construction and improvement of the management system of colleges and universities in China has higher requirements for internal audit. How to set up a set of perfect audit scheme of economic responsibility in colleges and universities, which can set different auditing evaluation indexes according to the characteristics of different functional departments in colleges and universities. It is the focal point of this paper to be able to supervise and manage the economic responsibility of the leading cadres in colleges and universities reasonably and effectively. Through studying the development course of economic responsibility audit in our country, the relevant contents of internal economic responsibility audit in colleges and universities are elicited, and the audit scheme is designed, and then the case of H university is analyzed, and some suggestions are put forward in view of its deficiency. Finally, the author designs a set of internal economic responsibility audit program flow design for the academic department of H university, in order to carry out economic responsibility audit to H university and even the close university with H university, and provide technical route and method suggestion.
【学位授予单位】：河北大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.47

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