【摘要】：經(jīng)濟責任審計是中國特定政治經(jīng)濟體制下的一項經(jīng)濟監(jiān)督制度，是在當今中國的一種創(chuàng)新的審計制度。目前，經(jīng)濟責任的內(nèi)容不斷深化，審計范圍不斷擴大,審計的水平也在不斷提高。在審核領導干部在任職期間的責任范圍內(nèi)的違法、違規(guī)和損失浪費等問題時,必須加強對領導干部的監(jiān)督和管理,將腐敗扼殺在“搖籃”里，強化對領導干部權(quán)力的監(jiān)督和制約,加強經(jīng)濟責任審計的范圍和力度，有利于幫助政府和企業(yè)提高管理水平,全面推進科學發(fā)展,樹立正確的政績觀。 在當今經(jīng)濟高速發(fā)展的形勢下，高等院校作為行政事業(yè)單位，已經(jīng)由從前單一的教學運營方式過渡到教學、科研、服務三者并重的運行方式，現(xiàn)在的高校已經(jīng)是一個特殊的、獨立運行的組織機構(gòu)，在高校籌資渠道的多元化的前景下，國家財政對高校的投入和學校自籌經(jīng)費不斷增長,高校的經(jīng)濟活動日益復雜,其經(jīng)濟責任的范圍也不再局限于是對財政資金的使用與管理上，而是擴大到對自有經(jīng)營項目的經(jīng)營及管理方面了，使得當今的高校不僅要保證教學質(zhì)量，還必須加強為社會服務的能力和科研的水平，與此同時，高等院校也履行與之相應的經(jīng)濟責任。伴隨著我國政治經(jīng)濟體制的改革步伐，高校經(jīng)過不斷的探索、研究和實踐，其經(jīng)濟責任審計也逐步發(fā)展起來了，總體而言，高校經(jīng)濟責任審計在我國仍還處于待補充的階段，高校經(jīng)濟責任審計實踐中還存在諸如規(guī)則制度、思想認識、原則問題、審計工作獨立性差、審計工作規(guī)劃缺失等普遍問題，除此以外還存在審計方法和技術(shù)有待完善、審計評價難，責任難以界定、信息來源不夠真實和全面、審計工作軟件配備不達標、審計潛在風險大、審計成果難以轉(zhuǎn)化等許多亟待解決的問題。 筆者將“高校經(jīng)濟責任審計策略研究”作為研究命題時，是從以下三個方面進行考慮的，一是有利于強化高校領導干部的管理和監(jiān)督水平；二是可以促進高校領導干部黨風廉政建設；第三是可以維護經(jīng)濟及高校財務的正常秩序，因此，筆者選擇以高校經(jīng)濟責任審計策略作為研究的命題是極其有必要的。審計策略是指審計人員為了實現(xiàn)審計目標而安排的關(guān)于審計計劃與流程的設計、審計技術(shù)方法的選擇與運用、審計評價指標體系和審計報告體系的構(gòu)建等的一系列措施。為節(jié)約審計成本、保證審計質(zhì)量,減少審計風險和提高審計效率就必須選擇合適的審計策略。本論文在對目前高校經(jīng)濟責任審計的現(xiàn)狀分析的基礎上,對高校經(jīng)濟責任審計策略進行了較為深入的研究,即研究高校經(jīng)濟責任的審計計劃和審計流程,高校經(jīng)濟責任的審計方法，構(gòu)建高校經(jīng)濟責任審計評價指標體系,并對所產(chǎn)生的經(jīng)濟責任審計報告內(nèi)容的應用、審計結(jié)果進行了分析討論。 高校經(jīng)濟責任審計策略的選擇必須符合其審計目標，因此，科學合理地選擇一套與實現(xiàn)高校經(jīng)濟責任審計目標相適應的審計策略是高校經(jīng)濟責任審計所需要的，本文相對于高校經(jīng)濟責任審計的理論研究范疇上具有創(chuàng)新性。 本文的研究思路是：首先，通過基于對高校經(jīng)濟責任審計現(xiàn)狀的分析，針對高校經(jīng)濟責任審計存在的問題，提出了高校經(jīng)濟責任審計策略研究的命題。其次，圍繞高校經(jīng)濟責任審計策略，對高校經(jīng)濟責任審計計劃與流程、審計方法、審計評價指標體系、審計報告、審計結(jié)果運用等五個方面進行了系統(tǒng)深入的研究。最后，針對高校經(jīng)濟責任審計在實際操作的層面上提出了進一步深入研究的建議。 第一章，，導論。本章主要介紹高校經(jīng)濟責任審計的研究背景及意義、高校經(jīng)濟責任審計的文獻綜述及研究路徑。 第二章，對高校經(jīng)濟責任審計進行了現(xiàn)狀分析，提出目前高校經(jīng)濟責任審計普遍存在及難以解決的問題。通過對當今國內(nèi)各高校的經(jīng)濟審計出現(xiàn)的各類問題進行總結(jié)和探析，以高校經(jīng)濟責任審計的基本理論為依據(jù)，提出高校經(jīng)濟責任審計策略的研究命題。 第三章，深入闡述高校經(jīng)濟責任審計策略的具體內(nèi)容。從高校經(jīng)濟責任審計計劃與流程、高校經(jīng)濟責任審計方法、高校經(jīng)濟責任審計評價指標體系的構(gòu)建、高校經(jīng)濟責任審計報告及審計結(jié)果運用等五個方面進行深入研究。 第四章，研究結(jié)論與建議。對研究結(jié)論進行分析，然后結(jié)合實踐提出后續(xù)研究建議。 本文的主要創(chuàng)新點在于： 第一，通過對目前發(fā)表的有關(guān)高校經(jīng)濟責任審計相關(guān)文獻的分析，且統(tǒng)計總結(jié)出目前高校經(jīng)濟責任審計仍存在諸多亟待解決的問題的現(xiàn)狀，確定了研究高校經(jīng)濟責任策略這一命題。 如今，我國還很欠缺針對高校經(jīng)濟責任審計策略的研究課題。筆者提出的高校經(jīng)濟責任策略研究的命題不僅是順應時代潮流的，而且也是對經(jīng)濟責任審計內(nèi)沿的一種擴展，特別是在對高校經(jīng)濟責任審計實踐的理論方面具有創(chuàng)新性。 第二，通過歸納、整理高校經(jīng)濟責任審計相關(guān)的文獻；統(tǒng)計、分析高校經(jīng)濟責任審計的現(xiàn)狀，對高校經(jīng)濟責任審計策略等問題進行了探索性的系統(tǒng)研究，初步構(gòu)建了高校經(jīng)濟責任審計的模式。 在筆者較為深入、細致的研究過程中，初步提出了一些具有理論和實踐意義的學術(shù)觀點： （1）對2006年以來，已公開發(fā)表的有關(guān)高校經(jīng)濟責任審計的文獻進行了整理和分析； （2）對高校經(jīng)濟責任審計對象的概念體系作出了更為具體的界定； （3）對目前高校經(jīng)濟責任審計仍存在諸多亟待解決的問題進行了分析、歸納和總結(jié)，并以此為出發(fā)點，對高校經(jīng)濟責任審計策略的基本理論進行了更深一步的探討和分析； （4）初步探索高校經(jīng)濟責任審計策略的具體應用問題，即對高校經(jīng)濟責任審計計劃設計和流程、高校經(jīng)濟責任審計方法的評析、構(gòu)建高校經(jīng)濟責任審計評價指標體系、高校經(jīng)濟責任審計報告的內(nèi)容和結(jié)果運用等具體應用問題進行探討。 第三，全面分析評述了目前有關(guān)發(fā)表的有關(guān)高校經(jīng)濟責任審計的文獻，及系統(tǒng)歸納分析了我國高校經(jīng)濟責任審計的現(xiàn)狀，為后續(xù)研究提供了重要的研究文獻基礎。 筆者對已發(fā)表在相關(guān)期刊論文中有關(guān)高校經(jīng)濟責任審計的文獻進行了歸納、分析和總結(jié)，對2006年至2011年期間收錄在相關(guān)期刊論文中的有關(guān)高校經(jīng)濟責任審計的研究文獻，運用規(guī)范研究與統(tǒng)計分析相結(jié)合的方法進行較為深入的剖析，并對這些文獻研究主要內(nèi)容、觀點、方法、特點和不足等方面的內(nèi)容進行了回顧和評述。
[Abstract]:The audit of economic responsibility is an economic supervision system under the special political system in China, which is an innovative audit system in China. At present, the content of economic responsibility is deepening, the scope of audit is expanding, and the level of audit is increasing. In reviewing the problems such as illegal, illegal and loss of the responsibility of leading cadres during their term of office, it is necessary to strengthen the supervision and management of the leading cadres, to stifle the corruption in the "Cradle" and to strengthen the supervision and restriction on the authority of the leading cadres. To strengthen the scope and strength of the audit of economic responsibility, to help the government and enterprises to improve the management level, to advance the scientific development and to set up the correct view of achievement. Under the current situation of high-speed economic development, colleges and universities, as an administrative institution, have been transferred from a single teaching operation mode to the teaching, scientific research and service. The present university is already a special and independent organization. In the foreground of the diversification of the financing channels of colleges and universities, the input of the state finance to the university and the self-financing of the school are increasing, the economic activity of the university is becoming more and more complex, the scope of its economic responsibility is no longer limited, and the use and management of the financial funds It is not only to ensure the quality of the teaching, but also to strengthen the ability of the social service and the level of scientific research. At the same time, the institutions of higher learning also carry out the corresponding economic responsibility. With the reform of the political and economic system of our country, through the continuous exploration, research and practice of the university, the audit of its economic responsibility has gradually developed. In general, the audit of the economic responsibility of the university is still in the phase to be supplemented. In addition, there are some common problems such as rule system, ideology, principle, audit independence, and lack of audit planning in the practice of the audit of economic responsibility in colleges and universities. In addition, there are still some methods and techniques to be perfected, the audit evaluation is hard, and the responsibility is difficult to define. The information source is not real and comprehensive, the audit software is not equipped with the standard, the audit potential risk is large, the audit result is difficult to convert and so on many problems to be solved urgently In order to strengthen the management and supervision level of the leading cadres in the university, the second is to promote the construction of the party style and the integrity of the leading cadres in the colleges and universities, and the third is to maintain the normal rank of the economy and the finance of the higher and higher institutions. As a result, it is necessary for the author to choose the audit strategy of economic responsibility in colleges and universities as the proposition of the study The audit strategy is a series of measures, such as the design of the audit plan and the process, the selection and application of the audit technology method, the evaluation index system of the audit and the construction of the audit report system. To save the audit cost, to ensure the quality of the audit, to reduce the audit risk and to improve the audit efficiency, it is necessary to select the appropriate audit policy On the basis of the analysis of the present situation of the current university's economic responsibility audit, this paper studies the audit strategy of the university's economic responsibility, that is, the audit plan and the audit process of the university's economic responsibility, and the audit party of the university's economic responsibility. In this paper, the evaluation index system of the economic responsibility audit in colleges and universities is constructed, and the application of the content of the generated economic responsibility audit report is analyzed and discussed. The choice of the audit strategy of the economic responsibility of the university must be in accordance with its audit objectives. Therefore, it is necessary to scientifically and reasonably select a set of audit strategies that are compatible with the objective of the audit of the economic responsibility of the university. To be sure, this article has the creation in the category of the theoretical research of the audit of the economic responsibility of the university This paper is based on the analysis of the present situation of the audit of the economic responsibility of the university, and puts forward the research on the audit strategy of the economic responsibility of the university in view of the problems existing in the audit of the economic responsibility of the university. Secondly, around the audit strategy of the economic responsibility of the university, the system has been carried out in five aspects, such as the audit plan and process of the college economic responsibility, the audit method, the evaluation index system of the audit, the audit report, the application of the audit result, etc. Finally, a further study is made on the level of practical operation of the audit of the economic responsibility of colleges and universities. The recommendations of the First Committee Chapter, Introduction. This chapter mainly introduces the background and significance of the research on the audit of the economic responsibility of the university, and the literature review of the audit of the economic responsibility of the university. In the second chapter, the paper analyzes the current situation of the audit of the economic responsibility of the university, and puts forward that the current auditing of the economic responsibility in colleges and universities is common and difficult On the basis of the basic theory of the audit of economic responsibility in colleges and universities, the paper puts forward the audit strategy of economic responsibility in colleges and universities based on the basic theory of the audit of the economic responsibility of the university. The third chapter expounds the policy of the audit of the economic responsibility of the university in depth. On the basis of five aspects, such as the audit plan and process of the economic responsibility of the university, the auditing method of the economic responsibility of the university, the construction of the evaluation index system of the economic responsibility of the university, the audit report of the economic responsibility of the university and the application of the audit result, etc. in-depth study. chap. IV, The conclusions and recommendations of the study are presented. The conclusions of the study are analyzed and then combined with the practice. Follow-up study recommendations. This article The main innovation points of this paper are as follows: Firstly, through the analysis of the relevant literature on the current audit of the economic responsibility of the university, and the statistical summary shows that there are still many problems in the current audit of the economic responsibility of the university The present situation of the problem to be solved is determined and the research of the university is determined. It is a proposition of the strategy of economic responsibility. Now, it is very deficient in our country to be responsible for the economic responsibility of the university The subject of any audit strategy is not only the trend of the time, but also an extension in the audit of the economic responsibility, especially in the practice of the audit of the economic responsibility of the university. Second, through the induction and arrangement of the literature related to the audit of the economic responsibility of the university, the paper analyses the present situation of the audit of the economic responsibility of the university, and makes an exploratory systematic study on the problems such as the audit strategy of the economic responsibility of the university and the preliminary construction. In the process of the author's more in-depth and detailed research, some suggestions have been put forward. The academic view of the meaning of theory and practice: (1) Since 2006, it has been published publicly about the economic responsibility of the university The literature of the audit is finished and analyzed; (2) the audit object of the economic responsibility of the university The concept system has made a more concrete definition; (3) there are still many problems to be solved in the current audit of the economic responsibility of the university On the basis of the analysis, conclusion and conclusion, the basic principle of the audit strategy of the university's economic responsibility (4) To explore the specific application of the audit strategy of the economic responsibility of the university, that is, to design and design the audit plan of the economic responsibility of the university; On the Process, the Analysis of the Auditing Method of the Economic Responsibility of the University, the Index System of the Audit and Evaluation of the Economic Responsibility of the University and the Contents of the Audit Report of the Economic Responsibility of the University In the third part, the paper makes a comprehensive analysis of the current literature on the audit of the economic responsibility of the university, and the current situation of the audit of the economic responsibility of the university in China. This paper provides an important research literature basis for the follow-up research. The author sums up the literature on the audit of the economic responsibility of the university in the full-text database of the Chinese journal, and analyses and summarizes the full-text data of the Chinese Journal from 2006 to 2011. In the library, the author makes an in-depth analysis of the research literature on the audit of the economic responsibility of the university, and makes an in-depth analysis of the methods of the combination of the standard and the statistical analysis, and studies the main contents, opinions, methods, and the methods of these documents.
【學位授予單位】：貴州財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2012
【分類號】：F239.47

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