湖南公立高校绩效审计的问题与对策研究
发布时间：2019-07-10 15:18
【摘要】： 在高等教育蓬勃发展的今天,不少高校却面临着教育资金明显不足,财务风险增大的困难和问题,与此同时,这些高校的财务普遍缺乏有效的监督制约机制,存在着严重的资金使用效益低下现象。通过绩效审计,可以监督和指导高等学校深化教学改革,充分挖掘和利用现有的教育资源,提高高等学校的办学效益,促进高校资金使用效益的提高,并可帮助政府和教育投资者对教育正确投资。因此,对高校绩效审计进行研究具有一定的理论价值和实践指导意义。 本文从高校绩效审计的价值入手,分析了高校绩效审计的特性,并对财务评价分析法、数据包络分析法在高校绩效审计中的应用问题进行了阐述。本文通过研究认为高校绩效审计不能得到财务审计的有力支持、审计环境欠佳、绩效审计标准难以把握、审计人员的数量和质量有待提升是目前高校开展绩效审计面临的现实问题。文章最后力图运用某高校财务审计成果和建立高校绩效审计标准体系运用DEA方法进行绩效审计的实证研究来解决高校绩效审计中的问题。
[Abstract]:With the vigorous development of higher education, many colleges and universities are faced with the difficulties and problems of insufficient educational funds and increasing financial risks. at the same time, the financial affairs of these colleges and universities generally lack an effective supervision and restriction mechanism, and there is a serious phenomenon of low efficiency in the use of funds. Through the performance audit, we can supervise and guide colleges and universities to deepen the teaching reform, fully excavate and make use of the existing educational resources, improve the efficiency of running colleges and universities, promote the improvement of the efficiency of the use of funds in colleges and universities, and help the government and educational investors to invest correctly in education. Therefore, the research on the performance audit of colleges and universities has certain theoretical value and practical guiding significance. Starting with the value of performance audit in colleges and universities, this paper analyzes the characteristics of performance audit in colleges and universities, and expounds the application of financial evaluation analysis and data envelopment analysis in performance audit in colleges and universities. Through the research, this paper holds that the performance audit in colleges and universities can not be strongly supported by financial audit, the audit environment is poor, the performance audit standard is difficult to grasp, and the quantity and quality of auditors need to be improved is the realistic problem facing the performance audit in colleges and universities at present. Finally, the paper tries to use the financial audit results of a university and establish the performance audit standard system of colleges and universities to solve the problems in the performance audit of colleges and universities by using DEA method to carry out the empirical research of performance audit.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2009
【分类号】：F239.6
本文编号：2512684
[Abstract]:With the vigorous development of higher education, many colleges and universities are faced with the difficulties and problems of insufficient educational funds and increasing financial risks. at the same time, the financial affairs of these colleges and universities generally lack an effective supervision and restriction mechanism, and there is a serious phenomenon of low efficiency in the use of funds. Through the performance audit, we can supervise and guide colleges and universities to deepen the teaching reform, fully excavate and make use of the existing educational resources, improve the efficiency of running colleges and universities, promote the improvement of the efficiency of the use of funds in colleges and universities, and help the government and educational investors to invest correctly in education. Therefore, the research on the performance audit of colleges and universities has certain theoretical value and practical guiding significance. Starting with the value of performance audit in colleges and universities, this paper analyzes the characteristics of performance audit in colleges and universities, and expounds the application of financial evaluation analysis and data envelopment analysis in performance audit in colleges and universities. Through the research, this paper holds that the performance audit in colleges and universities can not be strongly supported by financial audit, the audit environment is poor, the performance audit standard is difficult to grasp, and the quantity and quality of auditors need to be improved is the realistic problem facing the performance audit in colleges and universities at present. Finally, the paper tries to use the financial audit results of a university and establish the performance audit standard system of colleges and universities to solve the problems in the performance audit of colleges and universities by using DEA method to carry out the empirical research of performance audit.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2009
【分类号】：F239.6
【引证文献】
相关期刊论文 前1条
1 徐琳娜;张存彦;周少燕;;高校绩效审计研究分析与启示[J];会计之友;2011年18期
，本文编号：2512684
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