發(fā)布時(shí)間：2018-11-23 16:14

【摘要】：隨著預(yù)算管理的發(fā)展,實(shí)施預(yù)算管理審計(jì)成為內(nèi)部審計(jì)工作中重要的的審計(jì)內(nèi)容。預(yù)算管理審計(jì)主要是通過審查評(píng)價(jià)預(yù)算管理體系的效率和效果,維護(hù)預(yù)算管理的嚴(yán)肅性、合法性和真實(shí)性,促進(jìn)各個(gè)預(yù)算執(zhí)行部門改善經(jīng)營管理、提高經(jīng)濟(jì)效益。本文以XX大學(xué)為例,利用2015年XX大學(xué)預(yù)算管理審計(jì)案例的分析,對(duì)于案例背景、審計(jì)過程與方法和審計(jì)結(jié)果進(jìn)行分析,提出審計(jì)過程中存在的問題并提出建議。本文共五個(gè)部分,第一部分通過文獻(xiàn)研究法,梳理國內(nèi)外研究學(xué)者的研究成果,對(duì)預(yù)算管理、預(yù)算管理審計(jì)進(jìn)行了一個(gè)基本的概述。第二部分,本文預(yù)算管理和審計(jì)的相關(guān)理論為研究基礎(chǔ),主要涉及內(nèi)部控制理論、受托責(zé)任理論以及審計(jì)的免疫系統(tǒng)理論。第三部分運(yùn)用實(shí)例分析法來闡述XX大學(xué)預(yù)算管理審計(jì)的審前準(zhǔn)備階段、審計(jì)實(shí)施階段、審計(jì)終結(jié)階段。本文第四部分審計(jì)過程面臨預(yù)算管理審計(jì)內(nèi)部控制制度缺失;預(yù)算管理審計(jì)范圍過窄、審計(jì)內(nèi)容不足;預(yù)算管理審計(jì)模式需要改進(jìn);審計(jì)人員業(yè)務(wù)能力不足分析XX大學(xué)預(yù)算管理審計(jì)過程中的存在問題。本文第五部分是XX大學(xué)預(yù)算管理審計(jì)建議,完善預(yù)算管理審計(jì)制度、完善預(yù)算管理審計(jì)方案、創(chuàng)新審計(jì)模式、創(chuàng)新預(yù)算管理審計(jì)方法、審計(jì)人員提高自身業(yè)務(wù)能力。目前預(yù)算管理審計(jì)偏重于預(yù)算執(zhí)行審計(jì),對(duì)于預(yù)算編制審計(jì)和預(yù)算調(diào)整審計(jì)的重視程度是不夠的,本文以XX大學(xué)預(yù)算管理審計(jì)為例,從預(yù)算編制、預(yù)算執(zhí)行、預(yù)算調(diào)整來研究預(yù)算管理審計(jì),分析XX大學(xué)預(yù)算管理審計(jì)過程中的過程中發(fā)現(xiàn)問題并提出建議。
[Abstract]:With the development of budget management, the implementation of budget management audit has become an important part of internal audit. The audit of budget management is mainly to examine and evaluate the efficiency and effect of budget management system, maintain the seriousness, legitimacy and authenticity of budget management, and promote the improvement of management and economic benefits of various budget execution departments. Taking XX University as an example, this paper makes use of the analysis of XX University budget management audit case in 2015, analyzes the case background, audit process and methods, and audit results, puts forward the problems existing in the audit process and puts forward some suggestions. There are five parts in this paper. The first part combs the research results of domestic and foreign scholars through literature research, and gives a basic overview of budget management and budget management audit. In the second part, the related theories of budget management and audit are discussed, including internal control theory, fiduciary responsibility theory and audit immune system theory. The third part uses the example analysis method to expound the pre-trial preparation stage, audit implementation stage and audit termination stage of XX University budget management audit. The fourth part of this paper is facing the lack of internal control system of budget management audit, too narrow scope of budget management audit, insufficient audit content, and budget management audit model needs to be improved. The problem of XX University budget management audit is analyzed. The fifth part of this paper is the XX University budget management audit recommendations, improve the budget management audit system, improve budget management audit scheme, innovation audit mode, innovation budget management audit methods, auditors to improve their own business ability. At present, the audit of budget management pays more attention to the audit of budget execution than to the audit of budget preparation and budget adjustment. This paper takes the audit of budget management of XX University as an example, from the perspective of budget preparation and budget execution. Budget adjustment to study budget management audit, analyze the process of XX University budget management audit process found problems and put forward suggestions.
【學(xué)位授予單位】：湘潭大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F239.4

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本文編號(hào)：2352030