会计财务管理-高校内部控制审计探讨.docxVIP

高校内部控制审计探讨 摘要：现代大学制度下内部审计的价值取向。目前，固定资产已成为衡量高校教育规模和质量的重要指标，是开展教学科研活动的物质基础和保障。为了改善教学条件，高校增加了对固定资产的投资，特别是与科研、教学活动有关的仪器设备的投资。这导致固定资产的数量和比例逐年增加。但高校并没有增加这些资产的数量和相应的管理力量和制度，造成管理手段落后、管理漏洞。本文从研究的背景出发，首先阐述了高校内部控制的相关理论，然后对高校内部控制存在的问题进行了探讨和分析，最后提出了改进高校内部控制的对策。 关键字：内部控制；高校；固定资产 Abstract: Under the conditions of modern colleges and universities, the key to internal auditing is to find the integration point between internal auditing and modern colleges and universities, and transform from a single supervisory function to a management control function, so as to determine the internal auditing under the modern college system. Goals, content, tasks and value orientation. Today, fixed assets have become an important measure of the scale of running schools and the quality of teaching, and are the material basis and guarantee for teaching and research activities. In order to improve teaching conditions, colleges and universities have increased their capital investment in fixed assets, especially related to scientific research and teaching activities. This has led to a steady increase in the number and proportion of fixed assets. However, colleges and universities did not increase the management and management of these assets corresponding to the increase in the number of assets, which led to backward management methods and loopholes in management. Starting from the background of the research, this paper firstly elaborates the related theories of internal control in universities, then consults and analyses the problems of internal control in universities, and finally puts forward some countermeasures to improve the internal control in universities. Keywords: Internal Control; Universities; Fixed Assets 目 录 TOC \o 1-3 \h \z \u 一、绪论 5 （一）研究背景 5 （二）研究意义 5 二、高校内部控制审计概述 6 （一）高校内部控制审计的目标 6 （二）高校内部审计流程 6 （三）内部审计五要素 6 1、控制环境 6 2、风险评估 7 3、控制活动 7 4、信息与沟通 7 5、内部监督 7 三、高校内部控制审计的应用现状 7 （一）高校内部审计建设基本情况 7 1、信息化建设 7 2、不相容职务相分离 8 3、授权审批 8 4、问责机制