ZW中职学校内部审计问题探讨

发布时间：2019-07-02 11:35

【摘要】：我国的中等职业教育在市场经济体制不断完善和知识经济不断发展的条件下,迎来了一个快速发展的时期。从国家对中等职业教育投入资金大幅增长的速度上,可以看出国家对中等职业学校教育的重视程度。有了建设资金的支持,中职学校的教学设施不断更新,固定资产总额成倍增长,教学条件逐步优化,校园环境不断改善。由于收入和支出的复杂化,中职学校内部控制中存在的一些弊端也慢慢暴露出来,比如收支管理不规范、预算编制不科学、采购活动缺少监督、债务负担过重、风险意识差、观念落后、管理方法陈旧等问题,不仅严重制约了学校的进一步发展,也让一些营私舞弊、贪污腐败等不法份子有了可趁之机,从而损害了国家和中职学校的利益。因此,中职学校需要强化内部审计,对学校越来越多样化的经济活动进行监督和评价,以辅助学校治理,提高学校管理效益,为中职学校创造一个健康的发展环境。就内部审计而言,国内外相关领域的专家都对其进行了一定的研究,并取得了一定的研究成果,使内部审计在一定程度上改善了组织运营,帮助组织实现其目标。但纵观相关文献,可以看出如今的内部审计研究基本上都是针对企业集团和高等院校的,很少有人把研究对象放在飞速发展的中职学校上。由于中职学校内部审计缺失或内部审计职能难以得到完全发挥,在一定程度上影响了中职学校的发展。安徽ZW中职学校在部分项目上开展了内部审计并取得了一定成效,在同等领域内有一定的内部审计基础,但是,学校的内部审计制度的发展还远远不能与学校日益增长的风险相适应,各种问题层出不穷。因此,本文选取ZW中职学校为案例,对其内部审计进行研究,以期能帮助学校内部审计发现问题并改善问题。同时,对ZW中职学校内部审计工作进行总结归纳,能优化中职学校内部审计体系,为其他职业学校内部审计工作提供借鉴。本文立足于内部审计基本理论,结合实务研究手段,对ZW中职学校的内部审计进行研究。首先,本文在分析研究背景的基础上,论述了研究中职学校内部审计的目的和意义。在梳理了相关文献后,以国内外关于内部审计的研究成果为理论基础,对内部审计的涵义和内部审计对中职学校的特定作用进行了表述,并对当前中职学校内部审计涉及的内容进行了分析。其次,以ZW中职学校为案例,描述了ZW中职学校内部审计的机构设置、审计内容和审计流程等审计现状,通过分析找到其在审计制度建立、审计机构设置、审计内容和审计流程等方面存在各种问题。针对这些问题,本文逐条分析并挖掘出产生这些问题的原因,即ZW中职学校内部审计存在认识不到位、组织不科学、审计制度不健全、内部审计质量控制体系匮乏和内部审计的方法缺少信息化等原因。因此,ZW中职学校需要一系列完善的对策来解决案例中的问题。本文提出ZW中职学校普及内部审计知识,提高学校对内部审计重要性的认识是前提。学校通过重新构建内部审计机构并配备“高精尖”的审计人员以增强内部审计独立性是基础。上述两项都完成后,再建立和完善新老审计制度以优化内部审计程序,保障对重点项目能进行跟踪审计和进行绩效审计,同时开展内部审计质量评价体系,提高审计质量。希望本文的研究既能完善ZW中职学校的内部审计制度,提升学校治理效率,促进学校健康发展,又能对后续有关中职学校内部审计的研究具有一定的启示意义。
[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.
【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.45

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