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对高校审计信息及绩效审计管理进行分析,发现在审计信息公开方面,高校普遍存在职能认知保守,无固定的标准可以遵循,审计结果的保密要求以及学校的管理层不够重视的情况,对此提出改进方案:高校应该公开非涉密的审计信息;教育部门应制定高校审计信息公开办法;高校应主动推动审计信息公开。而在绩效审计管理方面,存在以下几种情况:(1)高校绩效审计处于初级阶段;(2)绩效审计指标复杂;(3)审计人员的专业素质不够;(4)管理部门不够重视。由此提出以下完善方案:提高管理者和审计人员对绩效审计的认识;建立完善有效的内部审计制度;探索适合高校的绩效审计方法;扩大绩效审计的范围,推进绩效审计的探索;根据高校本身的特点,建立分层绩效审计体系;提升审计人员的专业素质,确保审计工作的独立性。
The analysis of audit information and performance audit management in colleges and universities shows that in the field of audit information disclosure, there is a common situation in colleges and universities that there is no conservative standard of function and no fixed standard, the confidentiality requirements of audit results and the insufficient attention of the school’s management. Proposed improvement programs: colleges and universities should disclose non-confidential audit information; education departments should develop an open approach to audit information in colleges and universities; colleges and universities should take the initiative to promote the disclosure of audit information. In the performance audit management, there are the following situations: (1) college performance audit is in its infancy; (2) the performance audit indicators are complex; (3) the professional quality of the auditors is not enough; (4) the management department does not pay enough attention to it. Therefore, the following perfecting plan is put forward: to improve the cognition of managers and auditors on performance auditing; to establish a sound and effective internal auditing system; to explore a suitable performance auditing method for universities; to expand the scope of performance auditing and to promote the performance auditing; The establishment of a stratified performance audit system; enhance the professional quality of auditors to ensure the independence of audit work.