發(fā)布時(shí)間：2018-07-16 10:49

【摘要】：隨著國(guó)家對(duì)高校教育事業(yè)投入資源的日益增加,我國(guó)高校內(nèi)部辦學(xué)不規(guī)范、領(lǐng)導(dǎo)違法違紀(jì)、科研資金管理混亂等問(wèn)題層出不窮。但是可以發(fā)現(xiàn)查出的問(wèn)題都存在極高的相似性,在后續(xù)審計(jì)整改過(guò)程中存在“屢犯屢改,屢改屢犯”的現(xiàn)象,給我國(guó)教育事業(yè)帶來(lái)極大的損失,高校內(nèi)部審計(jì)關(guān)于價(jià)值增值的審計(jì)目標(biāo)不能得到完整的實(shí)現(xiàn)。當(dāng)下學(xué)者們對(duì)于高校內(nèi)部審計(jì)整改的研究較少,而專門針對(duì)高校內(nèi)部審計(jì)整改研究則更少。已有的研究成果大部分來(lái)源于審計(jì)實(shí)際工作人員在日常審計(jì)工作中的一些實(shí)踐經(jīng)驗(yàn),比較零散及表面化,并沒有涉及更深層次的系統(tǒng)化、理論化的研究。近年來(lái),各級(jí)政府和各機(jī)關(guān)部門對(duì)審計(jì)的重視程度越來(lái)越高。從國(guó)務(wù)院到省級(jí)人民政府和審計(jì)廳,從教育部到教育廳,各級(jí)政府部門紛紛下發(fā)了相關(guān)加強(qiáng)審計(jì)工作的意見。值得一提的是,各級(jí)政府和各部門機(jī)關(guān)下發(fā)的意見中都對(duì)審計(jì)整改工作進(jìn)行了特別說(shuō)明,體現(xiàn)了各級(jí)政府機(jī)關(guān)對(duì)審計(jì)整改工作的重視,也說(shuō)明了審計(jì)整改工作的重要性。這樣的背景下,高校內(nèi)部審計(jì)工作乃至審計(jì)整改工作的開展更有依據(jù)可循,審計(jì)資源的獲取也將更加方便,為高校內(nèi)部審計(jì)整改價(jià)值增值目標(biāo)的實(shí)現(xiàn)奠定了基礎(chǔ)。本文以受托責(zé)任制、價(jià)值鏈理論和審計(jì)“免疫系統(tǒng)論”等理論為基礎(chǔ),首先分析了高校內(nèi)部審計(jì)的活動(dòng)框架,分析得出審計(jì)整改的實(shí)施能夠充分保障高校內(nèi)部審計(jì)實(shí)現(xiàn)其價(jià)值增值的目標(biāo)。接著通過(guò)對(duì)調(diào)查研究獲取的浙、滬地區(qū)高校內(nèi)審的相關(guān)數(shù)據(jù)資料進(jìn)行梳理,分析了浙江高校內(nèi)審整改現(xiàn)狀及其存在的問(wèn)題,對(duì)上海高校內(nèi)審整改中的措施分析、總結(jié)。在對(duì)當(dāng)前審計(jì)整改現(xiàn)狀問(wèn)題的分析和已有措施總結(jié)的基礎(chǔ)上,本文從深化審計(jì)整改責(zé)任追究、落實(shí)審計(jì)整改信息公開、強(qiáng)化審計(jì)整改后續(xù)檢查、加強(qiáng)審計(jì)部門整改管理等四大方面分別提出了研究對(duì)策。最后,以Z高校為例,在分析Z高校內(nèi)部審計(jì)現(xiàn)狀的基礎(chǔ)上,將提煉的對(duì)策加以應(yīng)用,提出針對(duì)Z高校內(nèi)部審計(jì)整改落實(shí)的對(duì)策建議。本文的最終目的是提出內(nèi)部審計(jì)整改優(yōu)化對(duì)策,幫助高校進(jìn)一步落實(shí)內(nèi)部審計(jì)整改,提高經(jīng)濟(jì)效益,最終使高校內(nèi)部審計(jì)實(shí)現(xiàn)價(jià)值增值的目標(biāo)。
[Abstract]:With the increasing investment of resources in higher education, there are many problems in our country, such as irregular running of colleges and universities, illegal leadership, confused management of scientific research funds and so on. The audit goal of internal audit on value increment in colleges and universities can not be fully realized. At present, there are few researches on the reform of internal audit in colleges and universities, and even less on the research on the rectification of internal audit in colleges and universities. In recent years, governments and departments at all levels pay more and more attention to audit. From the State Council to the Provincial people's Government and the Audit Office, from the Ministry of Education to the Education Department, government departments at all levels have issued opinions on strengthening audit work. Based on the theory of fiduciary responsibility system, value chain theory and audit "immune system theory", this paper first analyzes the framework of internal audit activities in colleges and universities. It is concluded that the implementation of audit rectification can fully ensure that the internal audit of colleges and universities can realize the goal of increasing value. Four aspects, such as strengthening the management of audit department rectification and reform, respectively, put forward the research countermeasures. Finally, taking the Z university as an example, on the basis of analyzing the present situation of the internal audit of the Z university, this paper applies the refined countermeasures, and puts forward the countermeasures and suggestions for the implementation of the internal audit rectification in the Z university. The ultimate purpose of this paper is to put forward the optimization countermeasures of internal audit rectification and reform, to help colleges and universities to further implement the internal audit rectification and reform, to improve economic benefits, and finally to make the internal audit of colleges and universities realize the goal of increasing value.
【學(xué)位授予單位】：浙江工商大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F239.45

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