本文選題：內(nèi)部審計 + 高等院校　； 參考：《湖南師范大學》2008年碩士論文

【摘要】： 自二十世紀八十年代高等學校開展內(nèi)部審計工作以來,內(nèi)部審計制度就對高等學校內(nèi)部的經(jīng)濟活動起到了不可或缺的監(jiān)督和評價作用。成績有目共睹,但無論是內(nèi)部審計制度的實際操作還是內(nèi)部審計制度的法制化均存在不同程度的缺陷。本文正是從這兩個層面入手分析了高等學校內(nèi)部審計制度的含義、法律地位等問題。提出了高校內(nèi)部審計制度是審計但也是教育活動的重要構成部分,是與外部審計相對應的,具有獨立的監(jiān)督和評價作用,活動的標準應同時具備適當性、合法性和有效性,目標是促進加強經(jīng)濟管理和實現(xiàn)教育目標的活動。 僅從以上兩個個方面分析顯然是不足的,因此筆者在文中還運用了比較的方法綜合闡釋了美國、英國、加拿大、我國香港地區(qū)高等學校的內(nèi)部審計制度,分析了其對我國高等學校內(nèi)部審計制度建設的借鑒作用及意義。指出了由于我國教育事業(yè)的社會主義屬性,以及國家教育的目標性,我國高校內(nèi)部審計制度顯然還應當保持一定的自有特色——即校內(nèi)審計性質同時服務于組織目標和國家目標的雙重性。 在上述分析的基礎上,文章接下來從高校內(nèi)部審計制度的法制化的角度重點討論了如何完善我國高校的內(nèi)部審計制度。在充分肯定主流意見的同時又從高校內(nèi)部審計活動的立法、程序設置、監(jiān)督屬性、權力性質、監(jiān)督制約機制和救濟途徑等方面提出了自己關于高校內(nèi)部審計制度法制化建設的新意見。
[Abstract]:Since the development of internal audit in colleges and universities in the 1980s, the internal audit system has played an indispensable role in supervising and evaluating the internal economic activities of colleges and universities. The achievements are obvious to all, but both the actual operation of the internal audit system and the legalization of the internal audit system are flawed to varying degrees. This paper analyzes the meaning and legal status of internal audit system in colleges and universities from these two aspects. This paper puts forward that the internal audit system of colleges and universities is an important part of audit but also an important part of educational activities, which is corresponding to external audit, and has independent supervision and evaluation function. The standard of activities should be appropriate, legitimate and effective at the same time. The objective is to promote activities to strengthen economic management and achieve educational goals. It is obviously insufficient to analyze from the above two aspects, so the author also uses the comparative method to expound the internal audit system of colleges and universities in the United States, Britain, Canada and Hong Kong. This paper analyzes its reference function and significance to the construction of internal audit system of colleges and universities in China. It is pointed out that because of the socialist nature of education in our country and the goal of national education, It is obvious that the internal audit system of colleges and universities in China should also maintain its own characteristics, that is, the nature of internal audit in colleges and universities should serve both organizational and national objectives. On the basis of the above analysis, the article then discusses how to perfect the internal audit system in colleges and universities from the perspective of the legalization of the internal audit system in colleges and universities. While fully affirming the mainstream views, at the same time, from the legislative, procedural setting, supervisory attributes, and power nature of internal audit activities in colleges and universities, This paper puts forward some new suggestions on the legalization construction of internal audit system in colleges and universities from the aspects of supervision and restriction mechanism and relief ways.
【學位授予單位】：湖南師范大學
【學位級別】：碩士
【學位授予年份】：2008
【分類號】：F239.45;D922.27

【引證文獻】

相關期刊論文 前2條

1 楊柏冬;宋瑩;;層級視域下的高校內(nèi)部審計制度完善[J];沈陽師范大學學報(社會科學版);2011年01期

2 郭彩霞;;淺析內(nèi)部審計風險的產(chǎn)生及防范[J];中國外資;2012年17期

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本文編號：1972866