本文選題：績(jī)效審計(jì) + 高�？�(jī)效審計(jì)　； 參考：《東北師范大學(xué)》2006年碩士論文

【摘要】： 目前,我國(guó)審計(jì)機(jī)關(guān)正積極開展國(guó)有資產(chǎn)經(jīng)營(yíng)、管理績(jī)效審計(jì)理論研究和實(shí)踐的試點(diǎn)工作,但高校的審計(jì)仍以財(cái)務(wù)收支審計(jì)為主,績(jī)效審計(jì)只在審計(jì)基建專項(xiàng)資金時(shí)實(shí)施,對(duì)高校經(jīng)常性經(jīng)費(fèi)的績(jī)效審計(jì)還沒有開展。由于高等教育支出是國(guó)家財(cái)政支出的重要組成部分,且財(cái)政撥付金額逐年增多,占財(cái)政支出比例逐年加大,因而高校教育經(jīng)費(fèi)的使用效益愈來愈受到社會(huì)的關(guān)注,研究進(jìn)而開展高�？�(jī)效審計(jì)勢(shì)在必行。 本文從績(jī)效審計(jì)定義、高�？�(jī)效審計(jì)的現(xiàn)狀與特點(diǎn)、高校績(jī)效審計(jì)標(biāo)準(zhǔn)確定的依據(jù)與原則、高�？�(jī)效審計(jì)標(biāo)準(zhǔn)體系四個(gè)部分來探討高�？�(jī)效審計(jì)標(biāo)準(zhǔn)問題。 本文運(yùn)用規(guī)范分析研究和實(shí)證研究相結(jié)合的方法,由績(jī)效審計(jì)一般入手,引至高�？�(jī)效審計(jì),在研究高�？�(jī)效審計(jì)特點(diǎn)的基礎(chǔ)上,賦予績(jī)效審計(jì)三要素——“經(jīng)濟(jì)性、效率性、效果性”新的內(nèi)涵,依據(jù)高�？�(jī)效審計(jì)的特點(diǎn)和內(nèi)容推論出高校績(jī)效審計(jì)標(biāo)準(zhǔn)具有的模糊性、長(zhǎng)遠(yuǎn)性、宏觀性和間接性的特點(diǎn),進(jìn)而結(jié)合高校績(jī)效審計(jì)特點(diǎn)及高�？�(jī)效審計(jì)標(biāo)準(zhǔn)的特點(diǎn),依據(jù)高�？�(jī)效審計(jì)的目標(biāo)和內(nèi)容以及總結(jié)高校教學(xué)評(píng)估中所用評(píng)價(jià)指標(biāo),推出高校績(jī)效審計(jì)標(biāo)準(zhǔn)框架體系。 審計(jì)標(biāo)準(zhǔn)是為審計(jì)宗旨和內(nèi)容服務(wù)的,因而要以審計(jì)目標(biāo)和內(nèi)容為依據(jù)來制訂。我國(guó)高校績(jī)效審計(jì)的目標(biāo)主要是評(píng)價(jià)、改善高校財(cái)政撥款使用的經(jīng)濟(jì)性,效率性和效果性,并加強(qiáng)管理規(guī)劃和管理控制。高校績(jī)效審計(jì)的內(nèi)容包括高等學(xué)校事業(yè)計(jì)劃和預(yù)算編制及其執(zhí)行情況審計(jì);高等教育成本和高等教育投資配置的審計(jì)即經(jīng)濟(jì)性、效率性審計(jì);高等教育效果的審計(jì)即效果性審計(jì)。高校績(jī)效審計(jì)標(biāo)準(zhǔn)體系必須圍繞經(jīng)濟(jì)性、效率性和效果性來建立,由經(jīng)濟(jì)性效率性標(biāo)準(zhǔn)、效果性標(biāo)準(zhǔn)、良好制度標(biāo)準(zhǔn)三部分組成。其中經(jīng)濟(jì)性、效率性標(biāo)準(zhǔn)通過經(jīng)費(fèi)來源結(jié)構(gòu)、經(jīng)費(fèi)結(jié)余比率、資源利用效率指標(biāo)、經(jīng)費(fèi)使用結(jié)構(gòu)指標(biāo)四方面來反映;效果性標(biāo)準(zhǔn)通過辦學(xué)水平、科研能力、學(xué)生培養(yǎng)質(zhì)量、社會(huì)知名和認(rèn)可程度等指標(biāo)來反映;良好制度標(biāo)準(zhǔn)通過學(xué)校辦學(xué)思路、學(xué)校目標(biāo)定位、學(xué)校規(guī)章制度建設(shè)、學(xué)校教學(xué)質(zhì)量監(jiān)控及測(cè)評(píng)系統(tǒng)等方面來體現(xiàn)。 績(jī)效審計(jì)標(biāo)準(zhǔn)本身應(yīng)是靈活多樣的,隨著每一個(gè)審計(jì)項(xiàng)目具體的關(guān)注領(lǐng)域和審計(jì)目標(biāo)的不同而有所不同,統(tǒng)一標(biāo)準(zhǔn)不是確定一成不變的標(biāo)準(zhǔn),而是給出一個(gè)可供參考的標(biāo)準(zhǔn)指南,一個(gè)可供選用的高�？�(jī)效審計(jì)標(biāo)準(zhǔn)范本。
[Abstract]:At present, the audit institutions of our country are actively carrying out the pilot work of the management of state-owned assets, the theoretical research and practice of the management performance audit, but the audit of colleges and universities is still based on the audit of financial revenue and expenditure, and the performance audit is only carried out when auditing the special capital for capital construction. The performance audit of recurrent funds in colleges and universities has not been carried out. Because the expenditure of higher education is an important part of the national financial expenditure, and the amount of the financial allocation increases year by year, the proportion of the financial expenditure increases year by year, the utilization benefit of the educational funds in colleges and universities is paid more and more attention by the society. It is imperative to study and carry out performance audit in colleges and universities. In this paper, the definition of performance audit, the current situation and characteristics of performance audit in colleges and universities, the basis and principle of the determination of performance audit standards in colleges and universities, and the standard system of performance audit in colleges and universities are discussed in this paper. This paper uses the method of combining normative analysis and empirical research, starting with the performance audit, leading to the performance audit in colleges and universities. On the basis of studying the characteristics of the performance audit in colleges and universities, it endows the performance audit with three elements-"economy, efficiency, efficiency". According to the characteristics and contents of performance audit in colleges and universities, the fuzziness, long-term, macro and indirect characteristics of performance auditing standards in colleges and universities are inferred. Combining the characteristics of college performance audit and the characteristics of university performance audit standard, according to the objectives and contents of university performance audit and summarizing the evaluation index used in university teaching evaluation, the framework system of university performance audit standard is put forward. The audit standard serves the purpose and content of audit, so it should be formulated on the basis of audit objective and content. The goal of performance audit in colleges and universities in China is to evaluate, improve the economy, efficiency and effectiveness of the use of financial allocations in colleges and universities, and strengthen management planning and management control. The content of the performance audit of colleges and universities includes the audit of the planning and budgeting of the institutions of higher learning, the audit of the cost of higher education and the allocation of investment in higher education, that is, the audit of economy and efficiency. The audit of the effect of higher education is the effect audit. The performance auditing standard system of colleges and universities must be built around economy, efficiency and effectiveness, which consists of three parts: economic efficiency standard, effect standard and good system standard. The standard of economy and efficiency is reflected in four aspects: the structure of fund source, the ratio of fund balance, the index of resource utilization efficiency, the index of structure of fund use, and the criterion of effectiveness through the level of running a school, the ability of scientific research, the quality of students' training, The standard of good system is reflected by the idea of running a school, the orientation of school objectives, the construction of school rules and regulations, the monitoring and evaluation system of school teaching quality and so on. Performance auditing standards themselves should be flexible and diverse. With the specific areas of concern and audit objectives of each audit project, the uniform standard is not a fixed standard. Instead, it gives a standard guide for reference and a model performance auditing standard for colleges and universities.
【學(xué)位授予單位】：東北師范大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2006
【分類號(hào)】：F239.4

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