本文選題：經濟責任　切入點：經濟責任審計　出處：《河北大學》2017年碩士論文　論文類型：學位論文

【摘要】：經濟責任審計是常規(guī)審計和績效審計相互融合的新型復合型審計,并且是在中國特定政治經濟體制下創(chuàng)新發(fā)展的一項符合中國經濟發(fā)展規(guī)律的,用于考核領導責任和人才選拔的新型經濟監(jiān)督機制。隨著我國政治體制和經濟體制的改革的不斷完善,經濟責任內容也不斷豐富,于是審計工作的開展也應保持同步。目前,審計范圍的不斷擴大,使得審計內容日漸豐富,因此審計方案及流程設計也在不斷豐富和完善,審計水平也隨之提高。高校作為我國行政事業(yè)單位,單一的教學運行方式已經不能適應當今經濟高速發(fā)展的形勢,高校領導的經濟責任范圍也從單純的財政資金的使用和管理擴展到對自由經營項目的經營和管理層面,這就要求高校在保證和提高自身教學質量的同時既要加強自身的社會服務能力和科研水平,也要保證其領導干部嚴格履行其經濟責任。然而,在近幾年的發(fā)展中,高校經濟問題愈發(fā)突出,內部審計對領導干部經濟行為沒有發(fā)揮有效的監(jiān)督作用。因此,我國高校管理制度的建設和完善對內部審計有了較高的要求。基于此,如何建立一套完善的高校經濟責任審計方案,既可以針對高校不同職能部門的特點設定不同的審計評價指標,又能合理有效的監(jiān)督和管理高校領導干部職責范圍內的經濟責任是本文研究的重點。本文首先闡述經濟責任審計的理論內容,通過研究我國經濟責任審計的發(fā)展歷程引出高校內部經濟責任審計的相關內容,并對其設計了審計方案,繼而以H高校作為案例展開分析,針對其不足提出建議,最后為H高校教務處設計一套內部經濟責任審計方案流程設計,以期對H高校乃至與H高校相近的高校開展經濟責任審計,提供技術路線思路和方法建議。
[Abstract]:The audit of economic responsibility is a new type of compound audit, which combines the routine audit and the performance audit, and is a kind of innovation and development under the specific political and economic system of China, which conforms to the law of China's economic development. A new type of economic supervision mechanism used to assess leadership responsibility and talent selection. With the continuous improvement of China's political and economic system reform, the content of economic responsibility has been enriched, so audit work should also be carried out simultaneously. At present, With the continuous expansion of the audit scope, the audit content is becoming more and more abundant, so the design of the audit scheme and process is also being enriched and perfected, and the auditing level is also improved. The single mode of teaching operation has not been able to adapt to the current situation of rapid economic development. The scope of economic responsibility of university leaders has also expanded from the use and management of financial funds to the level of management and management of free-run projects. This requires colleges and universities not only to guarantee and improve their teaching quality, but also to strengthen their ability of social service and scientific research, as well as to ensure that their leading cadres strictly carry out their economic responsibilities. However, in recent years, in the course of development, The economic problems in colleges and universities are becoming more and more prominent, and the internal audit has not played an effective role in supervising the economic behavior of leading cadres. Therefore, the construction and improvement of the management system of colleges and universities in China has higher requirements for internal audit. How to set up a set of perfect audit scheme of economic responsibility in colleges and universities, which can set different auditing evaluation indexes according to the characteristics of different functional departments in colleges and universities. It is the focal point of this paper to be able to supervise and manage the economic responsibility of the leading cadres in colleges and universities reasonably and effectively. Through studying the development course of economic responsibility audit in our country, the relevant contents of internal economic responsibility audit in colleges and universities are elicited, and the audit scheme is designed, and then the case of H university is analyzed, and some suggestions are put forward in view of its deficiency. Finally, the author designs a set of internal economic responsibility audit program flow design for the academic department of H university, in order to carry out economic responsibility audit to H university and even the close university with H university, and provide technical route and method suggestion.
【學位授予單位】：河北大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F239.47

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