本文選題：高校 + 效益審計(jì)　； 參考：《湖南大學(xué)》2009年碩士論文

【摘要】：隨著社會(huì)主義市場(chǎng)經(jīng)濟(jì)的不斷發(fā)展和我國(guó)教育體制改革的不斷深化,高校辦學(xué)規(guī)模逐漸擴(kuò)大,國(guó)家和地方政府對(duì)高等院校的投入不斷增加,各高校多渠道籌措資金的格局逐步形成,參與的各種經(jīng)濟(jì)活動(dòng)日益增多與復(fù)雜,高校開展效益審計(jì)的重要性得到普遍認(rèn)同,效益審計(jì)將成為高校內(nèi)部審計(jì)工作的主要任務(wù)。但高校效益審計(jì)在獲得了巨大發(fā)展機(jī)遇的同時(shí),也面臨著各種嚴(yán)峻的挑戰(zhàn),特別是資金活動(dòng)已經(jīng)滲透到高校管理的方方面面,由此帶來的籌資風(fēng)險(xiǎn)、投資風(fēng)險(xiǎn)、經(jīng)營(yíng)風(fēng)險(xiǎn)也相應(yīng)增大,這給高校效益審計(jì)工作既帶來了新要求,又增加了風(fēng)險(xiǎn)控制與管理的難度。因此,我們?cè)诜e極探索高校效益審計(jì)程序和方法的同時(shí),必須高度關(guān)注效益審計(jì)風(fēng)險(xiǎn)問題,必須把效益審計(jì)風(fēng)險(xiǎn)作為一項(xiàng)重要內(nèi)容列入工作范圍,加強(qiáng)對(duì)風(fēng)險(xiǎn)評(píng)估和控制的研究。 本文以效益審計(jì)、效益審計(jì)風(fēng)險(xiǎn)和效益審計(jì)風(fēng)險(xiǎn)管理三者之間的關(guān)系為研究主線,通過對(duì)效益審計(jì)和審計(jì)風(fēng)險(xiǎn)相關(guān)研究文獻(xiàn)的綜述,設(shè)計(jì)出本文的研究方法和內(nèi)容安排。首先,本文從高校效益審計(jì)的現(xiàn)狀和特點(diǎn)入手,指出高校效益審計(jì)風(fēng)險(xiǎn)的特點(diǎn)及表現(xiàn)形式,隨后用SWOT分析法對(duì)高校效益審計(jì)風(fēng)險(xiǎn)產(chǎn)生的原因進(jìn)行分析,將高校效益審計(jì)風(fēng)險(xiǎn)劃分為內(nèi)部風(fēng)險(xiǎn)和外部風(fēng)險(xiǎn);其次,在前文的基礎(chǔ)上構(gòu)建了高校效益審計(jì)風(fēng)險(xiǎn)評(píng)價(jià)指標(biāo)體系,對(duì)高校效益審計(jì)風(fēng)險(xiǎn)進(jìn)行識(shí)別,重點(diǎn)介紹了模糊綜合評(píng)價(jià)法在高校效益審計(jì)風(fēng)險(xiǎn)評(píng)估中的應(yīng)用;最后,針對(duì)高校效益審計(jì)風(fēng)險(xiǎn)提出了控制和防范的一些具體的策略和措施。
[Abstract]:With the continuous development of the socialist market economy and the deepening of the educational system reform in China, the scale of running colleges and universities is gradually expanding, and the investment of the state and local governments in the institutions of higher learning is increasing. The pattern of multi-channel financing of colleges and universities is gradually formed, the participation of various economic activities is increasing and complex day by day, the importance of carrying out benefit audit in colleges and universities is generally recognized, and the benefit audit will become the main task of the internal audit work in colleges and universities. However, the benefit audit of colleges and universities has got a great opportunity for development, but also faces a variety of severe challenges, especially the fund activities have penetrated into all aspects of university management, resulting in the financing risk, investment risk, The management risk also increases correspondingly, which not only brings the new request to the university benefit audit work, but also increases the difficulty of the risk control and management. Therefore, while we are actively exploring the procedures and methods of benefit audit in colleges and universities, we must pay close attention to the risk of benefit audit, and we must include the risk of benefit audit as an important part of our work. Strengthen the research on risk assessment and control. In this paper, the relationship among benefit audit, benefit audit risk and benefit audit risk management is taken as the main research thread, and the research method and content arrangement of this paper are designed by summarizing the relevant research literature of benefit audit and audit risk. First of all, this paper starts with the present situation and characteristics of the benefit audit in colleges and universities, points out the characteristics and forms of the risk of the benefit audit in colleges and universities, and then analyzes the causes of the risk of the benefit audit in colleges and universities by using SWOT analysis method. The risk of university benefit audit is divided into internal risk and external risk. Secondly, the evaluation index system of university benefit audit risk is constructed on the basis of the above, and the risk of university benefit audit is identified. This paper mainly introduces the application of fuzzy comprehensive evaluation method in the risk assessment of benefit audit in colleges and universities, and finally, puts forward some concrete strategies and measures to control and prevent the risk of benefit audit in colleges and universities.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2009
【分類號(hào)】：F239.4

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