本文選題：關(guān)于　切入點(diǎn)：高校　出處：《中國(guó)地質(zhì)大學(xué)（北京）》2003年碩士論文

【摘要】： 到目前為止，我國(guó)開(kāi)展的教育內(nèi)審很多。比如高校財(cái)務(wù)收支審計(jì)、高校內(nèi)部控制制度審計(jì)、高校校內(nèi)銀行審計(jì)等等。但是高校應(yīng)該把教育經(jīng)濟(jì)效益審計(jì)作為教育內(nèi)審的主旋律，加強(qiáng)對(duì)其的研究和實(shí)踐。通過(guò)對(duì)教育部門(mén)的經(jīng)濟(jì)效益審計(jì)，可以監(jiān)督和指導(dǎo)教育部門(mén)深化教學(xué)改革，充分發(fā)掘和利用好現(xiàn)有的教育資源，全面推行高校的素質(zhì)教育；可以提高高校的辦學(xué)效益；還可以指導(dǎo)政府和教育投資者對(duì)教育的正確投資�？梢�(jiàn)，為了使教育內(nèi)審在新的世紀(jì)里呈現(xiàn)勃勃生機(jī)，開(kāi)展高校的經(jīng)濟(jì)效益審計(jì)是很必要的。本篇論文選擇對(duì)高校經(jīng)濟(jì)效益審計(jì)進(jìn)行研究。 本文共分為三大部分。 第一部分，高校經(jīng)濟(jì)效益審計(jì)的概述及其發(fā)展?fàn)顩r，也就是第一章和第二章的內(nèi)容。主要是理解高校經(jīng)濟(jì)效益審計(jì)的相關(guān)概念、特點(diǎn)和內(nèi)容等。然后，從其國(guó)內(nèi)外發(fā)展的狀況中，找出我國(guó)高校經(jīng)濟(jì)效益審計(jì)的研究空白，作為本文的出發(fā)點(diǎn)。 第二部分，高校管理審計(jì)和高校經(jīng)營(yíng)效益審計(jì)，為第三章和第四章內(nèi)容。高校管理審計(jì)分為五大部分的內(nèi)容：計(jì)劃?rùn)C(jī)能審計(jì)、決策機(jī)能審計(jì)、控制機(jī)能審計(jì)、組織機(jī)能審計(jì)和領(lǐng)導(dǎo)機(jī)能審計(jì)；高校經(jīng)營(yíng)效益審計(jì)主要從預(yù)算內(nèi)資金審計(jì)、預(yù)算外資金、人力資源效益審計(jì)、固定資產(chǎn)使用效益審計(jì)、物質(zhì)設(shè)備利用效益審計(jì)以及日常生活中的經(jīng)濟(jì)效益審計(jì)幾方面進(jìn)行論述。是本文論述的重點(diǎn)。 第三部分，高校經(jīng)濟(jì)效益審計(jì)評(píng)價(jià)指標(biāo)體系的建立和如何在高校開(kāi)展經(jīng)濟(jì)效益審計(jì)。為第五章、第六章的內(nèi)容。高校經(jīng)濟(jì)效益審計(jì)評(píng)價(jià)指標(biāo)體系的建立主要有三方面：衡量產(chǎn)出效果的總量指標(biāo)、衡量投入經(jīng)濟(jì)性的指標(biāo)和衡量學(xué)校管理效率的指標(biāo)。其次，討論高校開(kāi)展經(jīng)濟(jì)效益審計(jì)時(shí)應(yīng)具備的內(nèi)在條件、外在條件和需要做好的轉(zhuǎn)變。論文的最后，是一以某校為例，，在高校開(kāi)展經(jīng)濟(jì)效益審計(jì)的實(shí)例。 高等教育部門(mén)作為社會(huì)的一個(gè)特殊的單元，雖然不能為社會(huì)創(chuàng)造直接的社會(huì)財(cái)富，但是其培養(yǎng)的學(xué)生、產(chǎn)出的科研成果以及自身在社會(huì)中的知明度，卻能為社會(huì)創(chuàng)造不可估量的價(jià)值規(guī)律。因此，本篇論文選擇對(duì)高校經(jīng)濟(jì)效益審計(jì)進(jìn)行研究。
[Abstract]:Up to now, China has carried out a lot of internal audit of education. For example, the audit of financial revenue and expenditure in colleges and universities, the audit of internal control system in colleges and universities, the audit of banks in colleges and universities, and so on. But colleges and universities should take the audit of educational economic benefits as the main theme of internal audit of education. Strengthen its research and practice. Through the audit of the economic benefits of the education department, we can supervise and guide the education department to deepen the teaching reform, fully explore and make good use of the existing educational resources, and carry out the quality education in colleges and universities in an all-round way. It can also guide the government and educational investors to invest correctly in education. It can be seen that in order to make the internal audit of education take on vitality in the new century, It is necessary to carry out economic benefit audit in colleges and universities. This paper is divided into three parts. The first part is the summary and development of economic benefit audit in colleges and universities, that is, the contents of the first and second chapters. The main purpose is to understand the related concepts, characteristics and contents of the economic efficiency audit in colleges and universities. Then, From the situation of its development at home and abroad, this paper finds out the research blank of economic benefit audit in colleges and universities in our country, as the starting point of this paper. The second part, the university management audit and the university management benefit audit, for the third chapter and the fourth chapter content. The university management audit divides into five parts: the plan function audit, the decision-making function audit, the control function audit, the university management audit is divided into five parts: the plan function audit, the decision-making function audit, the control function audit, Audit of organizational function and auditing of leadership function; Audit of operating benefits of colleges and universities mainly from budget funds, extra-budgetary funds, human resources benefits audits, fixed assets use benefits audits, It is the emphases of this paper to discuss several aspects of material equipment utilization benefit audit and economic benefit audit in daily life. The third part, the establishment of the evaluation index system of the university economic benefit audit and how to carry out the economic benefit audit in the university. The content of the sixth chapter. The establishment of the evaluation index system of university economic benefit audit mainly has three aspects: the total quantity index of measuring the output effect, the index of measuring the input economy and the index of the school management efficiency. Secondly, This paper discusses the internal conditions, external conditions and changes that need to be done well in the process of carrying out economic benefit audit in colleges and universities. At the end of the paper, it is an example of carrying out economic benefit audit in colleges and universities taking a certain school as an example. The higher education sector, as a special unit of society, does not create direct social wealth for the society, but the students it produces, the scientific research results it produces, and its own knowledge in society, But it can create inestimable law of value for the society. Therefore, this paper chooses to study the economic benefit audit of colleges and universities.
【學(xué)位授予單位】：中國(guó)地質(zhì)大學(xué)（北京）
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2003
【分類(lèi)號(hào)】：F239.42

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前1條

1 賈中;公共投資效益審計(jì)研究[D];天津大學(xué);2007年

本文編號(hào)：1679907