ZW中職學(xué)校內(nèi)部審計問題探討
發(fā)布時間：2019-07-02 11:35
【摘要】：我國的中等職業(yè)教育在市場經(jīng)濟(jì)體制不斷完善和知識經(jīng)濟(jì)不斷發(fā)展的條件下,迎來了一個快速發(fā)展的時期。從國家對中等職業(yè)教育投入資金大幅增長的速度上,可以看出國家對中等職業(yè)學(xué)校教育的重視程度。有了建設(shè)資金的支持,中職學(xué)校的教學(xué)設(shè)施不斷更新,固定資產(chǎn)總額成倍增長,教學(xué)條件逐步優(yōu)化,校園環(huán)境不斷改善。由于收入和支出的復(fù)雜化,中職學(xué)校內(nèi)部控制中存在的一些弊端也慢慢暴露出來,比如收支管理不規(guī)范、預(yù)算編制不科學(xué)、采購活動缺少監(jiān)督、債務(wù)負(fù)擔(dān)過重、風(fēng)險意識差、觀念落后、管理方法陳舊等問題,不僅嚴(yán)重制約了學(xué)校的進(jìn)一步發(fā)展,也讓一些營私舞弊、貪污腐敗等不法份子有了可趁之機(jī),從而損害了國家和中職學(xué)校的利益。因此,中職學(xué)校需要強(qiáng)化內(nèi)部審計,對學(xué)校越來越多樣化的經(jīng)濟(jì)活動進(jìn)行監(jiān)督和評價,以輔助學(xué)校治理,提高學(xué)校管理效益,為中職學(xué)校創(chuàng)造一個健康的發(fā)展環(huán)境。就內(nèi)部審計而言,國內(nèi)外相關(guān)領(lǐng)域的專家都對其進(jìn)行了一定的研究,并取得了一定的研究成果,使內(nèi)部審計在一定程度上改善了組織運(yùn)營,幫助組織實現(xiàn)其目標(biāo)。但縱觀相關(guān)文獻(xiàn),可以看出如今的內(nèi)部審計研究基本上都是針對企業(yè)集團(tuán)和高等院校的,很少有人把研究對象放在飛速發(fā)展的中職學(xué)校上。由于中職學(xué)校內(nèi)部審計缺失或內(nèi)部審計職能難以得到完全發(fā)揮,在一定程度上影響了中職學(xué)校的發(fā)展。安徽ZW中職學(xué)校在部分項目上開展了內(nèi)部審計并取得了一定成效,在同等領(lǐng)域內(nèi)有一定的內(nèi)部審計基礎(chǔ),但是,學(xué)校的內(nèi)部審計制度的發(fā)展還遠(yuǎn)遠(yuǎn)不能與學(xué)校日益增長的風(fēng)險相適應(yīng),各種問題層出不窮。因此,本文選取ZW中職學(xué)校為案例,對其內(nèi)部審計進(jìn)行研究,以期能幫助學(xué)校內(nèi)部審計發(fā)現(xiàn)問題并改善問題。同時,對ZW中職學(xué)校內(nèi)部審計工作進(jìn)行總結(jié)歸納,能優(yōu)化中職學(xué)校內(nèi)部審計體系,為其他職業(yè)學(xué)校內(nèi)部審計工作提供借鑒。本文立足于內(nèi)部審計基本理論,結(jié)合實務(wù)研究手段,對ZW中職學(xué)校的內(nèi)部審計進(jìn)行研究。首先,本文在分析研究背景的基礎(chǔ)上,論述了研究中職學(xué)校內(nèi)部審計的目的和意義。在梳理了相關(guān)文獻(xiàn)后,以國內(nèi)外關(guān)于內(nèi)部審計的研究成果為理論基礎(chǔ),對內(nèi)部審計的涵義和內(nèi)部審計對中職學(xué)校的特定作用進(jìn)行了表述,并對當(dāng)前中職學(xué)校內(nèi)部審計涉及的內(nèi)容進(jìn)行了分析。其次,以ZW中職學(xué)校為案例,描述了ZW中職學(xué)校內(nèi)部審計的機(jī)構(gòu)設(shè)置、審計內(nèi)容和審計流程等審計現(xiàn)狀,通過分析找到其在審計制度建立、審計機(jī)構(gòu)設(shè)置、審計內(nèi)容和審計流程等方面存在各種問題。針對這些問題,本文逐條分析并挖掘出產(chǎn)生這些問題的原因,即ZW中職學(xué)校內(nèi)部審計存在認(rèn)識不到位、組織不科學(xué)、審計制度不健全、內(nèi)部審計質(zhì)量控制體系匱乏和內(nèi)部審計的方法缺少信息化等原因。因此,ZW中職學(xué)校需要一系列完善的對策來解決案例中的問題。本文提出ZW中職學(xué)校普及內(nèi)部審計知識,提高學(xué)校對內(nèi)部審計重要性的認(rèn)識是前提。學(xué)校通過重新構(gòu)建內(nèi)部審計機(jī)構(gòu)并配備“高精尖”的審計人員以增強(qiáng)內(nèi)部審計獨立性是基礎(chǔ)。上述兩項都完成后,再建立和完善新老審計制度以優(yōu)化內(nèi)部審計程序,保障對重點項目能進(jìn)行跟蹤審計和進(jìn)行績效審計,同時開展內(nèi)部審計質(zhì)量評價體系,提高審計質(zhì)量。希望本文的研究既能完善ZW中職學(xué)校的內(nèi)部審計制度,提升學(xué)校治理效率,促進(jìn)學(xué)校健康發(fā)展,又能對后續(xù)有關(guān)中職學(xué)校內(nèi)部審計的研究具有一定的啟示意義。
[Abstract]:The secondary vocational education of our country has ushered in a period of rapid development under the condition of continuous improvement of the market economic system and the development of the knowledge economy. The importance of the state's emphasis on the secondary vocational school education can be seen from the speed of the country's significant increase in the investment in secondary vocational education. With the support of the construction fund, the teaching facilities of the secondary vocational school are continuously updated, the total fixed assets are doubled, the teaching conditions are gradually optimized, and the campus environment is continuously improved. As a result of the complicated income and expenditure, some of the disadvantages in the internal control of the secondary vocational school are also gradually exposed, such as the non-regulation of income and expenditure management, the non-scientific budgeting, the lack of supervision of the procurement activities, the heavy debt burden, the poor consciousness of consciousness and the backward concept, The old and other problems of the management method not only seriously restrict the further development of the school, but also allow the illegal elements such as private fraud and corruption to take advantage of the machine, thus damaging the interests of the State and the secondary school. Therefore, the secondary school needs to strengthen the internal audit, to supervise and evaluate the more and more diversified economic activities of the school, to assist the school management, to improve the school management benefit and to create a healthy development environment for the middle-grade school. As far as the internal audit is concerned, the experts in the relevant fields at home and abroad have made some research, and have obtained some research results, so that the internal audit has improved the operation of the organization to a certain extent, and helped the organization to achieve its objectives. But throughout the relevant literature, it can be seen that today's internal audit research is basically aimed at the enterprise group and the university of higher learning, and few have put the research object on the fast-developing middle-grade school. Because of the lack of internal audit or the internal audit function of the middle-grade school, it is difficult to get the full play, which has a certain influence on the development of the middle-grade school. In Anhui ZW, the internal audit has been carried out in some projects and some results have been achieved. There are some internal audit bases in the same field. However, the development of the internal audit system of the school is far from being compatible with the increasing risk of the school. Therefore, the paper chooses ZW middle-grade school as a case, and studies the internal audit, so as to help the internal audit of the school find the problem and improve the problem. At the same time, the paper sums up the internal audit of the vocational school in ZW, and can optimize the internal audit system of the middle-grade school and provide reference for the internal audit of other vocational schools. Based on the basic theory of internal auditing, this paper studies the internal audit of ZW secondary vocational school in combination with practical research means. First, on the basis of the analysis of the research background, this paper discusses the purpose and significance of the internal audit in the study. After combing the relevant literature, based on the research results of internal audit at home and abroad, the meaning of internal audit and the specific role of internal audit on the middle-grade school are stated, and the contents of the internal audit in the current middle-grade school are analyzed. Secondly, with the case of ZW middle-grade school, this paper describes the audit status of the internal audit in ZW, the audit content and the audit process, and finds out the problems in the establishment of the audit system, the setting up of the audit institution, the audit content and the audit flow. In view of these problems, this paper analyzes and finds out the causes of these problems one by one, that is, the internal audit in ZW is not in place, the organization is not scientific, the audit system is not sound, the internal audit quality control system is deficient, and the method of internal audit is lack of information. Therefore, the ZW secondary school needs a series of perfect solutions to solve the problems in the case. In this paper, it is the premise for ZW to popularize the internal audit knowledge and improve the school's understanding of the importance of internal audit. The school is based on the re-construction of internal audit institutions and the provision of "high-precision tip"-based auditors to enhance internal audit independence. After the above two are completed, the new old audit system is established and improved to optimize the internal audit procedures, and the key projects can be tracked and audited and the performance audit is carried out, and the internal audit quality evaluation system shall be conducted to improve the audit quality. It is hoped that the study will not only improve the internal audit system of the ZW secondary school, improve the efficiency of school administration, promote the healthy development of the school, but also have some implications for the follow-up of the internal audit of the middle-grade school.
【學(xué)位授予單位】：江西財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F239.45
本文編號：2508897
[Abstract]:The secondary vocational education of our country has ushered in a period of rapid development under the condition of continuous improvement of the market economic system and the development of the knowledge economy. The importance of the state's emphasis on the secondary vocational school education can be seen from the speed of the country's significant increase in the investment in secondary vocational education. With the support of the construction fund, the teaching facilities of the secondary vocational school are continuously updated, the total fixed assets are doubled, the teaching conditions are gradually optimized, and the campus environment is continuously improved. As a result of the complicated income and expenditure, some of the disadvantages in the internal control of the secondary vocational school are also gradually exposed, such as the non-regulation of income and expenditure management, the non-scientific budgeting, the lack of supervision of the procurement activities, the heavy debt burden, the poor consciousness of consciousness and the backward concept, The old and other problems of the management method not only seriously restrict the further development of the school, but also allow the illegal elements such as private fraud and corruption to take advantage of the machine, thus damaging the interests of the State and the secondary school. Therefore, the secondary school needs to strengthen the internal audit, to supervise and evaluate the more and more diversified economic activities of the school, to assist the school management, to improve the school management benefit and to create a healthy development environment for the middle-grade school. As far as the internal audit is concerned, the experts in the relevant fields at home and abroad have made some research, and have obtained some research results, so that the internal audit has improved the operation of the organization to a certain extent, and helped the organization to achieve its objectives. But throughout the relevant literature, it can be seen that today's internal audit research is basically aimed at the enterprise group and the university of higher learning, and few have put the research object on the fast-developing middle-grade school. Because of the lack of internal audit or the internal audit function of the middle-grade school, it is difficult to get the full play, which has a certain influence on the development of the middle-grade school. In Anhui ZW, the internal audit has been carried out in some projects and some results have been achieved. There are some internal audit bases in the same field. However, the development of the internal audit system of the school is far from being compatible with the increasing risk of the school. Therefore, the paper chooses ZW middle-grade school as a case, and studies the internal audit, so as to help the internal audit of the school find the problem and improve the problem. At the same time, the paper sums up the internal audit of the vocational school in ZW, and can optimize the internal audit system of the middle-grade school and provide reference for the internal audit of other vocational schools. Based on the basic theory of internal auditing, this paper studies the internal audit of ZW secondary vocational school in combination with practical research means. First, on the basis of the analysis of the research background, this paper discusses the purpose and significance of the internal audit in the study. After combing the relevant literature, based on the research results of internal audit at home and abroad, the meaning of internal audit and the specific role of internal audit on the middle-grade school are stated, and the contents of the internal audit in the current middle-grade school are analyzed. Secondly, with the case of ZW middle-grade school, this paper describes the audit status of the internal audit in ZW, the audit content and the audit process, and finds out the problems in the establishment of the audit system, the setting up of the audit institution, the audit content and the audit flow. In view of these problems, this paper analyzes and finds out the causes of these problems one by one, that is, the internal audit in ZW is not in place, the organization is not scientific, the audit system is not sound, the internal audit quality control system is deficient, and the method of internal audit is lack of information. Therefore, the ZW secondary school needs a series of perfect solutions to solve the problems in the case. In this paper, it is the premise for ZW to popularize the internal audit knowledge and improve the school's understanding of the importance of internal audit. The school is based on the re-construction of internal audit institutions and the provision of "high-precision tip"-based auditors to enhance internal audit independence. After the above two are completed, the new old audit system is established and improved to optimize the internal audit procedures, and the key projects can be tracked and audited and the performance audit is carried out, and the internal audit quality evaluation system shall be conducted to improve the audit quality. It is hoped that the study will not only improve the internal audit system of the ZW secondary school, improve the efficiency of school administration, promote the healthy development of the school, but also have some implications for the follow-up of the internal audit of the middle-grade school.
【學(xué)位授予單位】：江西財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F239.45
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