【摘要】：我國(guó)成立審計(jì)機(jī)關(guān),實(shí)行審計(jì)監(jiān)督制度20多年來(lái),審計(jì)工作在我國(guó)改革開(kāi)放和社會(huì)主義現(xiàn)代化建設(shè)中發(fā)揮了重要作用,而教育審計(jì)監(jiān)督在教育改革和教育事業(yè)發(fā)展中也發(fā)揮了巨大作用。 當(dāng)前,國(guó)家對(duì)高等教育的資金投入日益增加,高校辦學(xué)模式的變化、教育經(jīng)費(fèi)來(lái)源多渠道化、高校后勤產(chǎn)業(yè)化等新生事物的出現(xiàn),使得高校內(nèi)部審計(jì)環(huán)境也相應(yīng)地發(fā)生了變化。面對(duì)這種新形勢(shì)、新需要,高校管理人員要更新思維模式,創(chuàng)造性開(kāi)展內(nèi)部審計(jì)工作,對(duì)于建立一個(gè)依法治教、依法治校的高等教育機(jī)制,促進(jìn)高校健康發(fā)展有著重要的作用。 本文針對(duì)當(dāng)前高校審計(jì)工作在實(shí)際操作中存在的諸如審計(jì)職能定位錯(cuò)誤、內(nèi)部審計(jì)的范圍受到限制、內(nèi)部審計(jì)獨(dú)立性無(wú)法保證等審計(jì)體制原因帶來(lái)的問(wèn)題,通過(guò)借鑒與學(xué)習(xí)國(guó)內(nèi)外審計(jì)相關(guān)理論基礎(chǔ),分析了國(guó)內(nèi)外審計(jì)管理體制現(xiàn)狀,建設(shè)性地提出了我國(guó)高等學(xué)校審計(jì)管理體制改革目標(biāo)模式的構(gòu)建即提出了我國(guó)高校審計(jì)管理體制“垂直體制”模式的構(gòu)建、“立法體制”模式的構(gòu)建、“雙軌體制”模式的構(gòu)建并進(jìn)行選擇,認(rèn)為,“雙軌體制”模式在當(dāng)前工作中最為可取,具有可行性。 此外,通過(guò)深入分析高校內(nèi)部審計(jì)工作,提出了加強(qiáng)審計(jì)體制改革實(shí)施的目標(biāo)建議,即加強(qiáng)內(nèi)部審計(jì)的獨(dú)立性建設(shè)、提高內(nèi)部審計(jì)隊(duì)伍素質(zhì)等對(duì)策建議。使內(nèi)審職能得以充分發(fā)揮,使審計(jì)成果得以真正轉(zhuǎn)化,提高高校的辦學(xué)效益,完善高校的內(nèi)控機(jī)制,規(guī)范經(jīng)濟(jì)行為,建立高校合理的內(nèi)部治理結(jié)構(gòu)。
[Abstract]:Since the establishment of audit institutions and the implementation of the audit supervision system in China for more than 20 years, audit work has played an important role in China's reform, opening up and socialist modernization drive. Education audit and supervision also play a great role in educational reform and educational development. At present, the national investment in higher education is increasing day by day, the mode of running a school in colleges and universities is changing, the sources of educational funds are becoming multi-channel, and the new things such as the industrialization of logistics in colleges and universities have appeared, which make the internal audit environment of colleges and universities change accordingly. In the face of this new situation and new needs, the university administrators should renew their thinking mode and creatively carry out the internal audit work, which plays an important role in establishing a higher education mechanism of administering education according to law and running schools according to law, and promoting the healthy development of colleges and universities. This paper aims at the problems caused by the current audit system in colleges and universities, such as the mispositioning of audit functions, the limitation of the scope of internal audit, the inability to guarantee the independence of internal audit, and so on. This paper analyzes the current situation of audit management system at home and abroad by learning the theoretical basis of auditing at home and abroad. This paper constructively puts forward the construction of the target mode of the reform of the audit management system of our country's colleges and universities, that is, the construction of the "vertical system" and the "legislative system" of the audit management system of our country's colleges and universities. The construction and selection of the "dual track system" mode is considered to be the most desirable and feasible mode in the present work. In addition, through the in-depth analysis of the internal audit work in colleges and universities, the paper puts forward some suggestions for strengthening the reform and implementation of the audit system, that is, strengthening the independence construction of the internal audit and improving the quality of the internal audit team. So that the internal audit function can be brought into full play, the audit results can be truly transformed, the efficiency of running a university should be improved, the internal control mechanism of the university should be perfected, the economic behavior should be standardized, and the reasonable internal governance structure of the university should be established.
【學(xué)位授予單位】：哈爾濱工程大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2005
【分類號(hào)】：F239.6

【引證文獻(xiàn)】

相關(guān)期刊論文 前1條

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相關(guān)碩士學(xué)位論文 前4條

1 高磊;服務(wù)導(dǎo)向型高校內(nèi)部審計(jì)研究[D];浙江師范大學(xué);2011年

2 徐阿水;ZZ大學(xué)內(nèi)部審計(jì)風(fēng)險(xiǎn)防范研究[D];天津大學(xué);2009年

3 宋麗;普通高等學(xué)�？�(jī)效審計(jì)研究[D];山東大學(xué);2010年

4 史彬芳;基于價(jià)值增值的高校內(nèi)部審計(jì)研究[D];蘭州理工大學(xué);2012年

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本文編號(hào)：2341699