【摘要】： 效益審計(jì)是我國(guó)審計(jì)理論界和實(shí)務(wù)界當(dāng)前廣泛關(guān)注的問(wèn)題。隨著我國(guó)高等教育事業(yè)的改革和高校所處的經(jīng)濟(jì)環(huán)境的變化,教育事業(yè)經(jīng)費(fèi)來(lái)源已呈現(xiàn)出多元化的格局,預(yù)算內(nèi)撥款和預(yù)算外收入在高校資金中占了幾乎相同的比例。高校的經(jīng)濟(jì)活動(dòng)形式也呈現(xiàn)多樣化,資金來(lái)源多元化及經(jīng)濟(jì)活動(dòng)多樣性,決定了高校內(nèi)部審計(jì)要緊密結(jié)合學(xué)校的實(shí)際情況進(jìn)行。高校內(nèi)部審計(jì)經(jīng)過(guò)近20年的發(fā)展,在真實(shí)性、合法性審計(jì)目標(biāo)方面取得了顯著成效,同時(shí),隨著學(xué)校內(nèi)部各單位和部門的內(nèi)部控制將進(jìn)一步完善,各種欺詐和舞弊將會(huì)得到有效控制,內(nèi)部審計(jì)目標(biāo)將由真實(shí)性、合法性和錯(cuò)弊目標(biāo)向效益性發(fā)展,因此,研究進(jìn)而開(kāi)展高校效益審計(jì)勢(shì)在必行。 高校如何針對(duì)自身狀況,運(yùn)用科學(xué)的技術(shù)方法,進(jìn)行整體的、系統(tǒng)的、全面的審計(jì)考察,從而正確評(píng)估其教學(xué)能力、科研能力、可持續(xù)發(fā)展能力,是審計(jì)理論界廣泛關(guān)注的課題。目前,我國(guó)還沒(méi)有制定高校效益審計(jì)準(zhǔn)則和具體的操作指南,實(shí)際審計(jì)過(guò)程中也沒(méi)有統(tǒng)一的技術(shù)方法和操作程序。在效益審計(jì)中,如何計(jì)量被審計(jì)單位的業(yè)績(jī),以及如何評(píng)估其目標(biāo)的實(shí)現(xiàn)情況是最為困難的。對(duì)業(yè)績(jī)進(jìn)行計(jì)量時(shí),需要設(shè)計(jì)出能反映所審計(jì)項(xiàng)目工作特征和成果的指標(biāo),然后尋找評(píng)價(jià)的標(biāo)準(zhǔn)去進(jìn)行對(duì)比分析。本文從效益審計(jì)定義、國(guó)內(nèi)外發(fā)展現(xiàn)狀及特點(diǎn)、高校開(kāi)展效益審計(jì)的現(xiàn)狀與特點(diǎn)、高校效益審計(jì)評(píng)價(jià)指標(biāo)設(shè)置等四個(gè)部分來(lái)對(duì)高校內(nèi)部審計(jì)部門開(kāi)展效益審計(jì)的評(píng)價(jià)指標(biāo)制定進(jìn)行了探索。文章根據(jù)高校效益審計(jì)的目標(biāo)和內(nèi)容,推出高校效益審計(jì)評(píng)價(jià)指標(biāo)體系。高校效益審計(jì)評(píng)價(jià)指標(biāo)必須圍繞經(jīng)濟(jì)性、效率性和效果性來(lái)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、效率性指標(biāo)由經(jīng)費(fèi)支出指標(biāo)、資源利用效率指標(biāo)等構(gòu)成;效果性指標(biāo)由教學(xué)質(zhì)量、各項(xiàng)事業(yè)計(jì)劃完成率、社會(huì)知名和認(rèn)可程度等指標(biāo)構(gòu)成;良好制度指標(biāo)由被審計(jì)單位的目標(biāo)定位、規(guī)章制度建設(shè)、教學(xué)質(zhì)量監(jiān)控及測(cè)評(píng)系統(tǒng)等方面來(lái)體現(xiàn)。
[Abstract]:Benefit audit is a widely concerned problem in audit theory and practice in our country at present. With the reform of higher education in our country and the change of the economic environment in which colleges and universities live, the sources of funds for education have shown a diversified pattern, and the budgetary allocation and extra-budgetary income account for almost the same proportion of the funds of colleges and universities. The forms of economic activities in colleges and universities are also diversified, the sources of funds and the diversity of economic activities, which determines that the internal audit of colleges and universities should be closely combined with the actual situation of the school. After nearly 20 years of development, the internal audit of colleges and universities has achieved remarkable results in terms of authenticity and legitimacy audit objectives. At the same time, with the further improvement of the internal control of various units and departments in the school, all kinds of fraud and fraud will be effectively controlled, and the internal audit objectives will develop from authenticity, legitimacy and malpractice to benefit. Therefore, it is imperative to study and carry out efficiency audit in colleges and universities. In view of their own situation, how to use scientific and technical methods to carry out the overall, systematic and comprehensive audit investigation, so as to correctly evaluate their teaching ability, scientific research ability and sustainable development ability, is a topic widely concerned by audit theorists. At present, our country has not formulated the university benefit audit standard and the concrete operation guide, also does not have the unified technical method and the operation procedure in the actual audit process. In the benefit audit, how to measure the performance of the audited units and how to evaluate the achievement of their objectives is the most difficult. When measuring the performance, it is necessary to design the indicators that can reflect the work characteristics and results of the audited projects, and then find the evaluation criteria to carry on the comparative analysis. This paper probes into the establishment of the evaluation index of the benefit audit of the internal audit department of colleges and universities from four parts: the definition of benefit audit, the present situation and characteristics of the development of benefit audit at home and abroad, the present situation and characteristics of carrying out benefit audit in colleges and universities, and the setting of evaluation index of benefit audit in colleges and universities. According to the goal and content of benefit audit in colleges and universities, this paper puts forward the evaluation index system of benefit audit in colleges and universities. The evaluation index of benefit audit in colleges and universities must be established around economy, efficiency and effect, which is composed of three parts: economic efficiency standard, effect standard and good system standard. Among them, the index of economy and efficiency is composed of the index of expenditure and the index of resource utilization efficiency, the index of effect is composed of the index of teaching quality, the completion rate of various business plans, the degree of social fame and recognition, and the index of good system is embodied by the target orientation of the audited unit, the construction of rules and regulations, the monitoring and evaluation system of teaching quality, and so on.
【學(xué)位授予單位】：河北工業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2007
【分類號(hào)】：F239.4

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本文編號(hào)：2506385