高等院校内部审计问题研究
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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。
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.
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.
引文
[1]〔美〕劳伦斯·索耶著,汤云为,现代内部审计实务,北京,中国商业出版社,1990
[2]莆英达,比较审计学,北京,中国财政经济出版社,1991
[3]文硕,世界审计史,北京,中国审计出版社,1990
[4]郑力会长在国际内部审计理论研讨班上的讲话,中国内部审计,2002.(10)
[5]钱世昌,内部审计理论和实务,北京,中国审计出版社,1995
[6]庄思岳,内部审计,北京,经济管理出版社,1997
[7]徐政旦,朱荣恩,现代内部审计学,北京,中国审计出版社,1997
[8]赵保卿,现代企业内部审计,北京,中国方正出版社,1997
[9]谢菊英,略论中国的教育审计制度,广西师范大学学报(哲学社会科学版),2001.(3)
[10]审计署驻国家教委审计局,中国教育审计十年[M],北京,高等教育出版社,1996
[11]郑婕惠,高等学校内部审计问题研究,暨南大学硕士学位论文,2007
[12]刘雅娟,教育内部审计系列谈[J],审计文摘,2000.(7)
[13]孔详祯,潭廖洪,高环,高等学校审计[M],武汉,武汉大学出版社,1998
[14]庄宏荣,加强高校内部审计职能发挥经济监督职能,吉林师范学院学报,1999. (1)
[15]中国审计体系研究课题组,中国审计体系研究[M],北京,中国审计出版社,1999
[16]马斌,苗隆德,高校基础设施建设投资经济效益分析,陕西工学院学报,2000.(8)
[17]杨尚军,必须加强高等学校的内部审计,经济师,2006.(7)
[18]冯均科,审计体系内部组织联系的改善,当代审计,2000.(1)
[19]杨时展,审计的基本概念,财会探索,1990.(9)
[20]袁利,关于高校内部审计独立性的探讨,经济师,2003.(5)
[21]陈志刚,李汉国,实用审计管理[M],北京,中国审计出版社,1991
[22]林舒,浅谈高校内部审计的现状及完善[J],福建教育学院学报,2003.(4)
[23]张银成,浅议教育系统领导干部离任审计,甘肃教育2000.(1)
[24]赵毅,高等学校建立审计委员会制度研究[J],事业财会,2004.(6)
[25]陈伟,银行内部审计外部化问题的思考[J],金融会计,2003.(12)
[26]张登超,高校内部审计的现状及对策[J],曲靖师范学院学报,2005.(3)
[27]刘力云,审计风险与控制[M],北京,中国审计出版社,1994
[28]张健,高校绩效审计标准研究,东北师范大学硕士学位论文,2006
[29]胡仲文,我国体育院校内部审计现状及其影响因素研究,武汉体育大学硕士学位论文,2007
[30]张勇超,浅议如何防止和避免审计风险,西山科技,2001.(6)
[31]黄爱蓓,对行政事业单位经济责任审计方法程序的探讨,审计理论与实践,2002.(10)
[32]时现,朱尧平,薛蓓儿,建设项目跟踪审计路径选择,审计与经济研究,2006.(5)
[33]张霞燕,张国房,高校基建维修工程内部审计的实践与探讨,审计理论与研究,2002.(10)
[34]彭伟,加强高校内部审计工作之我见,事业财会,2001.(4)
[35]中国内部审计学会,内部审计实务标准[M],北京,中国时代经济出版社,1999
[36]李东,管理信息系统的理论与应用(第二版)[M],北京,北京大学出版社,1998
[37]张明林,内部审计准则与内部审计操作实务全书[M],哈尔滨,黑龙江人民出版社,2003
[38]罗永根,高校审计理论与实务[M],武汉,武汉大学出版社,2004
[39]中国注册会计师协会,中国注册会计师独立审计准则汇编[M],大连,东北财经大学出版社,1999
[40]张云,公关心理学(第三版)[M],上海,复旦大学出版社,2003
[41]董大胜,审计技术和方法[M],北京,中国审计出版社,2001
[42]李德祥,魏淑英,实行高校内部审计电算化的思考,林业财务与会计,2001.(3)
[43]周燕,廉东正,高校审计工作计算机应用的现状与对策,煤炭高等教育,1996.(2)
[2]莆英达,比较审计学,北京,中国财政经济出版社,1991
[3]文硕,世界审计史,北京,中国审计出版社,1990
[4]郑力会长在国际内部审计理论研讨班上的讲话,中国内部审计,2002.(10)
[5]钱世昌,内部审计理论和实务,北京,中国审计出版社,1995
[6]庄思岳,内部审计,北京,经济管理出版社,1997
[7]徐政旦,朱荣恩,现代内部审计学,北京,中国审计出版社,1997
[8]赵保卿,现代企业内部审计,北京,中国方正出版社,1997
[9]谢菊英,略论中国的教育审计制度,广西师范大学学报(哲学社会科学版),2001.(3)
[10]审计署驻国家教委审计局,中国教育审计十年[M],北京,高等教育出版社,1996
[11]郑婕惠,高等学校内部审计问题研究,暨南大学硕士学位论文,2007
[12]刘雅娟,教育内部审计系列谈[J],审计文摘,2000.(7)
[13]孔详祯,潭廖洪,高环,高等学校审计[M],武汉,武汉大学出版社,1998
[14]庄宏荣,加强高校内部审计职能发挥经济监督职能,吉林师范学院学报,1999. (1)
[15]中国审计体系研究课题组,中国审计体系研究[M],北京,中国审计出版社,1999
[16]马斌,苗隆德,高校基础设施建设投资经济效益分析,陕西工学院学报,2000.(8)
[17]杨尚军,必须加强高等学校的内部审计,经济师,2006.(7)
[18]冯均科,审计体系内部组织联系的改善,当代审计,2000.(1)
[19]杨时展,审计的基本概念,财会探索,1990.(9)
[20]袁利,关于高校内部审计独立性的探讨,经济师,2003.(5)
[21]陈志刚,李汉国,实用审计管理[M],北京,中国审计出版社,1991
[22]林舒,浅谈高校内部审计的现状及完善[J],福建教育学院学报,2003.(4)
[23]张银成,浅议教育系统领导干部离任审计,甘肃教育2000.(1)
[24]赵毅,高等学校建立审计委员会制度研究[J],事业财会,2004.(6)
[25]陈伟,银行内部审计外部化问题的思考[J],金融会计,2003.(12)
[26]张登超,高校内部审计的现状及对策[J],曲靖师范学院学报,2005.(3)
[27]刘力云,审计风险与控制[M],北京,中国审计出版社,1994
[28]张健,高校绩效审计标准研究,东北师范大学硕士学位论文,2006
[29]胡仲文,我国体育院校内部审计现状及其影响因素研究,武汉体育大学硕士学位论文,2007
[30]张勇超,浅议如何防止和避免审计风险,西山科技,2001.(6)
[31]黄爱蓓,对行政事业单位经济责任审计方法程序的探讨,审计理论与实践,2002.(10)
[32]时现,朱尧平,薛蓓儿,建设项目跟踪审计路径选择,审计与经济研究,2006.(5)
[33]张霞燕,张国房,高校基建维修工程内部审计的实践与探讨,审计理论与研究,2002.(10)
[34]彭伟,加强高校内部审计工作之我见,事业财会,2001.(4)
[35]中国内部审计学会,内部审计实务标准[M],北京,中国时代经济出版社,1999
[36]李东,管理信息系统的理论与应用(第二版)[M],北京,北京大学出版社,1998
[37]张明林,内部审计准则与内部审计操作实务全书[M],哈尔滨,黑龙江人民出版社,2003
[38]罗永根,高校审计理论与实务[M],武汉,武汉大学出版社,2004
[39]中国注册会计师协会,中国注册会计师独立审计准则汇编[M],大连,东北财经大学出版社,1999
[40]张云,公关心理学(第三版)[M],上海,复旦大学出版社,2003
[41]董大胜,审计技术和方法[M],北京,中国审计出版社,2001
[42]李德祥,魏淑英,实行高校内部审计电算化的思考,林业财务与会计,2001.(3)
[43]周燕,廉东正,高校审计工作计算机应用的现状与对策,煤炭高等教育,1996.(2)