【作者】 唐楚俊；

【导师】 赵息；

【作者基本信息】 天津大学 ， 工商管理， 2008， 硕士

【摘要】 随着我国经济的快速发展,高等教育事业随之蓬勃发展,内部审计在高校教育事业的发展中发挥着越来越重要的作用。特别是在学校自主权增强、招生规模扩大、财政投入加大、基本建设投资大幅增加的形势下,内部审计在加强经济监督,保证学校经济活动合法、有效,提高学校的科学管理水平,当好领导的参谋,加强党风廉政建设等方面的作用日益凸显。但是我们也应当清醒地看到,目前在我国高校管理中,内部审计工作通常被放在了次重要的地位。近年来高校经济腐败案件频发,涉案人员数量和涉案金额均呈上升势头。透视这种现象的背后,除了追究犯罪分子的因素外,高校内部审计工作滞后问题不容忽视。面对新问题,新情况,高校应该更新观念,切实加强内部审计工作。本文就这一论题展开讨论,概述了内部审计的几个基本概念,回顾了我国高等院校内部审计的发展历程,阐述了高等院校内部审计的职能和内容,调查了驻地在山东省济南市的25所高等院校的内部审计现状,总结和分析了高等院校内部审计工作中存在的一些问题。高等院校目前内部审计的机构设置不合理,无法保持相对的独立性,内部审计管理不到位,审计人员力量不足,人员综合素质不高,规章制度不健全,工作效果不理想和审计手段较落后,尤其是内部控制制度评审未受到重视,经济责任审计缺乏审计评价标准,基建修缮工程跟踪审计未全面开展等问题十分突出。针对这些问题笔者提出了一些对策,以期解决这些问题,从而更好地发挥内部审计的职能和作用,促进高等教育事业健康、快速和持续的发展。更多还原

【Abstract】 As China’s rapid economic development, higher education, then the cause of vigorous development, internal audit in the development of higher education is playing an increasingly important role. Particularly in schools increased autonomy, the scale of enrollment, increase financial input, the substantial increase in infrastructure investment situation, the internal audit in strengthening economic supervision to ensure that schools legitimate economic activities, effective and improve the scientific management of the school level, when good The leadership of the General Staff, such as strengthening the party style and clean government’s role is becoming increasingly prominent. But we should also be soberly aware that China’s colleges and universities in the current management, internal audit work is often placed on the important position. University of economic corruption cases in recent years frequent, the number of people involved with the amount of money involved and showed upward momentum. Perspective behind this phenomenon, in addition to pursue criminals factors, the University internal audit lag problem can not be ignored. Faced with new problems and new situations, institutions of higher learning should update their concepts, and effectively strengthen the internal audit work. This paper on the subject of discussion, outlined the internal audit of several basic concepts, reviewed the internal audit institutions of higher learning in China’s development process, the institutions of higher learning on the internal audit function and contents of the resident survey in Jinan City, Shandong Province The 25 institutions of higher learning the status of internal audit, review and analysis of the internal audit institutions of higher learning in the work of some of the problems. At present the internal audit institutions of higher learning institutions unreasonable, unable to maintain the relative independence of the internal audit management is not in place, the audit staff strength of less than, the overall quality of staff is not high, rules and regulations is inadequate and unsatisfactory work performance and audit means less , In particular the internal control system are not subject to assessment, economic responsibility auditing lack of audit evaluation criteria, infrastructure repair projects did not fully carry out the audit to track such issues is very conspicuous. In light of these problems the author made a number of measures to solve these problems, in order to better play the internal audit function and role of higher education is to promote the healthy and rapid and sustainable development.更多还原