【摘要】：我國成立審計機(jī)關(guān),實行審計監(jiān)督制度20多年來,審計工作在我國改革開放和社會主義現(xiàn)代化建設(shè)中發(fā)揮了重要作用,而教育審計監(jiān)督在教育改革和教育事業(yè)發(fā)展中也發(fā)揮了巨大作用。 當(dāng)前,國家對高等教育的資金投入日益增加,高校辦學(xué)模式的變化、教育經(jīng)費來源多渠道化、高校后勤產(chǎn)業(yè)化等新生事物的出現(xiàn),使得高校內(nèi)部審計環(huán)境也相應(yīng)地發(fā)生了變化。面對這種新形勢、新需要,高校管理人員要更新思維模式,創(chuàng)造性開展內(nèi)部審計工作,對于建立一個依法治教、依法治校的高等教育機(jī)制,促進(jìn)高校健康發(fā)展有著重要的作用。 本文針對當(dāng)前高校審計工作在實際操作中存在的諸如審計職能定位錯誤、內(nèi)部審計的范圍受到限制、內(nèi)部審計獨立性無法保證等審計體制原因帶來的問題,通過借鑒與學(xué)習(xí)國內(nèi)外審計相關(guān)理論基礎(chǔ),分析了國內(nèi)外審計管理體制現(xiàn)狀,建設(shè)性地提出了我國高等學(xué)校審計管理體制改革目標(biāo)模式的構(gòu)建即提出了我國高校審計管理體制“垂直體制”模式的構(gòu)建、“立法體制”模式的構(gòu)建、“雙軌體制”模式的構(gòu)建并進(jìn)行選擇,認(rèn)為,“雙軌體制”模式在當(dāng)前工作中最為可取,具有可行性。 此外,通過深入分析高校內(nèi)部審計工作,提出了加強審計體制改革實施的目標(biāo)建議,即加強內(nèi)部審計的獨立性建設(shè)、提高內(nèi)部審計隊伍素質(zhì)等對策建議。使內(nèi)審職能得以充分發(fā)揮,使審計成果得以真正轉(zhuǎn)化,提高高校的辦學(xué)效益,完善高校的內(nèi)控機(jī)制,規(guī)范經(jīng)濟(jì)行為,建立高校合理的內(nèi)部治理結(jié)構(gòu)。
[Abstract]:Since the establishment of audit institutions and the implementation of the audit supervision system in China for more than 20 years, audit work has played an important role in China's reform, opening up and socialist modernization drive. Education audit and supervision also play a great role in educational reform and educational development. At present, the national investment in higher education is increasing day by day, the mode of running a school in colleges and universities is changing, the sources of educational funds are becoming multi-channel, and the new things such as the industrialization of logistics in colleges and universities have appeared, which make the internal audit environment of colleges and universities change accordingly. In the face of this new situation and new needs, the university administrators should renew their thinking mode and creatively carry out the internal audit work, which plays an important role in establishing a higher education mechanism of administering education according to law and running schools according to law, and promoting the healthy development of colleges and universities. This paper aims at the problems caused by the current audit system in colleges and universities, such as the mispositioning of audit functions, the limitation of the scope of internal audit, the inability to guarantee the independence of internal audit, and so on. This paper analyzes the current situation of audit management system at home and abroad by learning the theoretical basis of auditing at home and abroad. This paper constructively puts forward the construction of the target mode of the reform of the audit management system of our country's colleges and universities, that is, the construction of the "vertical system" and the "legislative system" of the audit management system of our country's colleges and universities. The construction and selection of the "dual track system" mode is considered to be the most desirable and feasible mode in the present work. In addition, through the in-depth analysis of the internal audit work in colleges and universities, the paper puts forward some suggestions for strengthening the reform and implementation of the audit system, that is, strengthening the independence construction of the internal audit and improving the quality of the internal audit team. So that the internal audit function can be brought into full play, the audit results can be truly transformed, the efficiency of running a university should be improved, the internal control mechanism of the university should be perfected, the economic behavior should be standardized, and the reasonable internal governance structure of the university should be established.
【學(xué)位授予單位】：哈爾濱工程大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2005
【分類號】：F239.6

【引證文獻(xiàn)】

相關(guān)期刊論文 前1條

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相關(guān)碩士學(xué)位論文 前4條

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2 徐阿水;ZZ大學(xué)內(nèi)部審計風(fēng)險防范研究[D];天津大學(xué);2009年

3 宋麗;普通高等學(xué)�？冃徲嬔芯縖D];山東大學(xué);2010年

4 史彬芳;基于價值增值的高校內(nèi)部審計研究[D];蘭州理工大學(xué);2012年

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本文編號：2341699