本文選題：經(jīng)濟(jì)責(zé)任　切入點：經(jīng)濟(jì)責(zé)任審計　出處：《河北大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：經(jīng)濟(jì)責(zé)任審計是常規(guī)審計和績效審計相互融合的新型復(fù)合型審計,并且是在中國特定政治經(jīng)濟(jì)體制下創(chuàng)新發(fā)展的一項符合中國經(jīng)濟(jì)發(fā)展規(guī)律的,用于考核領(lǐng)導(dǎo)責(zé)任和人才選拔的新型經(jīng)濟(jì)監(jiān)督機(jī)制。隨著我國政治體制和經(jīng)濟(jì)體制的改革的不斷完善,經(jīng)濟(jì)責(zé)任內(nèi)容也不斷豐富,于是審計工作的開展也應(yīng)保持同步。目前,審計范圍的不斷擴(kuò)大,使得審計內(nèi)容日漸豐富,因此審計方案及流程設(shè)計也在不斷豐富和完善,審計水平也隨之提高。高校作為我國行政事業(yè)單位,單一的教學(xué)運行方式已經(jīng)不能適應(yīng)當(dāng)今經(jīng)濟(jì)高速發(fā)展的形勢,高校領(lǐng)導(dǎo)的經(jīng)濟(jì)責(zé)任范圍也從單純的財政資金的使用和管理擴(kuò)展到對自由經(jīng)營項目的經(jīng)營和管理層面,這就要求高校在保證和提高自身教學(xué)質(zhì)量的同時既要加強(qiáng)自身的社會服務(wù)能力和科研水平,也要保證其領(lǐng)導(dǎo)干部嚴(yán)格履行其經(jīng)濟(jì)責(zé)任。然而,在近幾年的發(fā)展中,高校經(jīng)濟(jì)問題愈發(fā)突出,內(nèi)部審計對領(lǐng)導(dǎo)干部經(jīng)濟(jì)行為沒有發(fā)揮有效的監(jiān)督作用。因此,我國高校管理制度的建設(shè)和完善對內(nèi)部審計有了較高的要求�；诖�,如何建立一套完善的高校經(jīng)濟(jì)責(zé)任審計方案,既可以針對高校不同職能部門的特點設(shè)定不同的審計評價指標(biāo),又能合理有效的監(jiān)督和管理高校領(lǐng)導(dǎo)干部職責(zé)范圍內(nèi)的經(jīng)濟(jì)責(zé)任是本文研究的重點。本文首先闡述經(jīng)濟(jì)責(zé)任審計的理論內(nèi)容,通過研究我國經(jīng)濟(jì)責(zé)任審計的發(fā)展歷程引出高校內(nèi)部經(jīng)濟(jì)責(zé)任審計的相關(guān)內(nèi)容,并對其設(shè)計了審計方案,繼而以H高校作為案例展開分析,針對其不足提出建議,最后為H高校教務(wù)處設(shè)計一套內(nèi)部經(jīng)濟(jì)責(zé)任審計方案流程設(shè)計,以期對H高校乃至與H高校相近的高校開展經(jīng)濟(jì)責(zé)任審計,提供技術(shù)路線思路和方法建議。
[Abstract]:The audit of economic responsibility is a new type of compound audit, which combines the routine audit and the performance audit, and is a kind of innovation and development under the specific political and economic system of China, which conforms to the law of China's economic development. A new type of economic supervision mechanism used to assess leadership responsibility and talent selection. With the continuous improvement of China's political and economic system reform, the content of economic responsibility has been enriched, so audit work should also be carried out simultaneously. At present, With the continuous expansion of the audit scope, the audit content is becoming more and more abundant, so the design of the audit scheme and process is also being enriched and perfected, and the auditing level is also improved. The single mode of teaching operation has not been able to adapt to the current situation of rapid economic development. The scope of economic responsibility of university leaders has also expanded from the use and management of financial funds to the level of management and management of free-run projects. This requires colleges and universities not only to guarantee and improve their teaching quality, but also to strengthen their ability of social service and scientific research, as well as to ensure that their leading cadres strictly carry out their economic responsibilities. However, in recent years, in the course of development, The economic problems in colleges and universities are becoming more and more prominent, and the internal audit has not played an effective role in supervising the economic behavior of leading cadres. Therefore, the construction and improvement of the management system of colleges and universities in China has higher requirements for internal audit. How to set up a set of perfect audit scheme of economic responsibility in colleges and universities, which can set different auditing evaluation indexes according to the characteristics of different functional departments in colleges and universities. It is the focal point of this paper to be able to supervise and manage the economic responsibility of the leading cadres in colleges and universities reasonably and effectively. Through studying the development course of economic responsibility audit in our country, the relevant contents of internal economic responsibility audit in colleges and universities are elicited, and the audit scheme is designed, and then the case of H university is analyzed, and some suggestions are put forward in view of its deficiency. Finally, the author designs a set of internal economic responsibility audit program flow design for the academic department of H university, in order to carry out economic responsibility audit to H university and even the close university with H university, and provide technical route and method suggestion.
【學(xué)位授予單位】：河北大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F239.47

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