加强高校专项资金内部审计工作的思考

发布时间：2018-04-30 16:36

本文选题：专项资金管理 + 内部审计　；参考：《中国流通经济》2010年12期

【摘要】：加强高校专项资金内部审计工作,规范高校专项资金管理和使用,提高高校专项资金支出的科学性和有效性,是一项非常重要的课题。但由于专项主管单位沟通机制缺乏、专项评审不够充分、专项资金拨款时效性差、专项执行单位或专项负责人认识不到位、内控制度不健全、专项绩效考评机制不完善,导致我国高校专项资金管理与使用中挤占与挪用、重复申报与重复建设、基建设施预算申报与执行现象普遍,突击花钱、资金转移问题严重。为加强高校专项资金内部审计工作,强化高校内部控制与监督机制,建议完善管理制度,掌握相关规定,切实做好内审工作;改进审计方法和审计手段,发挥内审的过程控制功能;充分发挥内审特点和优势,科学定位内审职能;进行风险导向审计,充分发挥内审的预防功能;强化专项资金全过程监督意识,实现内审"转型"。
[Abstract]:It is a very important subject to strengthen the internal audit of special funds in colleges and universities, standardize the management and use of special funds in colleges and universities, and improve the scientific and effective expenditure of special funds in colleges and universities. However, due to the lack of communication mechanism of special competent units, insufficient special review, poor timeliness of special fund allocations, lack of understanding of special implementing units or special persons in charge, imperfect internal control systems, imperfect special performance appraisal mechanisms, As a result, in the management and use of special funds in colleges and universities in China, the problem of embezzlement and misappropriation, repeated declaration and repeated construction, the phenomenon of budget declaration and execution of infrastructure facilities is widespread, the problem of sudden spending is very serious, and the problem of fund transfer is serious. In order to strengthen the internal audit work of special funds in colleges and universities and strengthen the internal control and supervision mechanism of colleges and universities, it is suggested to improve the management system, master relevant regulations, do well the internal audit work, improve the auditing methods and auditing methods, Give full play to the process control function of internal audit, give full play to the characteristics and advantages of internal audit, scientifically orientate the function of internal audit, carry out risk-oriented audit, give full play to the preventive function of internal audit, strengthen the consciousness of supervision of the whole process of special funds, and realize the "transformation" of internal audit.
【作者单位】：北京物资学院纪监审办公室;北京市教委审计处;
【基金】：中国教育审计学会审计科研“关于内部审计在加强高校专项资金管理中的作用与方式的研究”(项目编号:ZJS20090326)的研究成果之一
【分类号】：F239.45

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