【摘要】： 自上世紀80年代我國建立內(nèi)部審計制度以來,現(xiàn)代內(nèi)部審計在我國的發(fā)展尚屬于起步階段,且發(fā)展不平衡。在目前狀況下,我國理論學(xué)者對內(nèi)部審計的研究多側(cè)重于企業(yè),鮮有針對作為事業(yè)單位的高校進行研究,體育院校內(nèi)部審計工作的研究近于空白。同時我國內(nèi)部審計由于在角色定位和自身能力等方面存在缺陷,還不能滿足現(xiàn)代內(nèi)審的要求。 體育院校內(nèi)部審計的健康發(fā)展,有利于形成體育院校自我約束的機制,促進體育院校在新形勢下的管理工作科學(xué)化、規(guī)范化和法制化。本文以我國體育院校為研究對象,通過對體育院校內(nèi)部審計發(fā)展歷程的歷史回顧、發(fā)展現(xiàn)狀及影響因素的總結(jié)與系統(tǒng)分析,提出了加強我國體育院校內(nèi)部審計工作的對策與措施,以期為提高體育院校內(nèi)部審計工作質(zhì)量、規(guī)范審計工作程序、加強審計隊伍建設(shè)、改善審計工作環(huán)境等方面提供客觀依據(jù)。 全文共分4章,主要內(nèi)容包括研究目的意義、研究基本思路與方法、內(nèi)部審計內(nèi)涵及其歷史發(fā)展、我國體育院校內(nèi)部審計現(xiàn)狀及其存在的主要問題等,在此基礎(chǔ)上,著重對體育院校內(nèi)部審計不同問題的成因進行了分析,提出完善體育院校內(nèi)部審計的五點具體措施,即提高最高領(lǐng)導(dǎo)對內(nèi)部審計的認識,強化內(nèi)部審計隊伍建設(shè),規(guī)范內(nèi)審程序控制審計質(zhì)量,加強制度建設(shè)依法審計及改善內(nèi)審的環(huán)境。
[Abstract]:Since the establishment of the internal audit system in China in the 1980s, the development of modern internal audit in our country is still in the initial stage, and the development is not balanced. Under the present situation, the research of internal audit in our country is mostly focused on enterprises, and few researches have been carried out on colleges and universities as institutions, while the research on internal audit in sports colleges is almost blank. At the same time, the internal audit in our country can not meet the requirements of modern internal audit because of its defects in the role orientation and its own ability. The healthy development of internal audit in physical education colleges is conducive to the formation of self-restraint mechanism of physical education colleges and universities, and to promote the scientific, standardized and legalized management of sports colleges and universities under the new situation. This article takes our country's physical education colleges as the research object, through the historical review, the development present situation and the influence factor's summary and the system analysis to the physical education colleges' internal audit development course. This paper puts forward the countermeasures and measures to strengthen the internal audit work in physical education colleges and universities in China, in order to improve the quality of the internal audit work, standardize the audit procedures and strengthen the construction of the audit team in the physical education colleges and universities. Improve the audit work environment and other aspects to provide objective basis. The paper is divided into four chapters. The main contents include the significance of the research purpose, the basic ideas and methods of the research, the connotation and historical development of internal audit, the present situation of the internal audit and the main problems existing in our country's physical education colleges and universities, etc. This paper analyzes the causes of different problems in internal audit of physical education colleges and universities, and puts forward five concrete measures to improve the internal audit of physical education colleges, that is, to improve the understanding of internal audit by the highest leaders, and to strengthen the construction of internal audit team. Standardizing the internal audit procedure to control the audit quality, strengthening the system construction and improving the internal audit environment.
【學(xué)位授予單位】：武漢體育學(xué)院
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2007
【分類號】：F239.45;G649.2

【引證文獻】

相關(guān)碩士學(xué)位論文 前2條

1 唐文杰;高等學(xué)校信息系統(tǒng)審計研究[D];貴州財經(jīng)學(xué)院;2011年

2 王紅亮;“免疫系統(tǒng)”視角下HPU大學(xué)內(nèi)部審計的現(xiàn)狀及對策分析[D];河南大學(xué);2012年

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本文編號：2189982