高校内部审计工作现状分析及对策

Problems of Internal Audit in Colleges and Universities and Countermeasures

针对目前高校在工程建设、教材图书采购中暴露的经济违法违纪问题以及在财务管理中存在的违规收费、收入不入账、私设小金库、重大损失浪费等问题,分析其产生的根源在于组织机构设置不合理,审计的独立性受到限制,从而在职能定位上过分强调服务职能、削弱监督职能。针对上述问题,笔者提出创新高校内部审计模式,设置审计委员会,实行垂直领导,科学定位内部审计职能,改进审计方法,提高审计质量。

This paper analyses existing illegal economic activities in colleges and universities concerning construction work, purchase of books, collecting fee unlawfully, setting up department exchequers, and heavy losses and waste. It is pointed out that the problems arise from improper setting of departments and limited audit independence which lead to overemphasis of service function and weakening of supervision function in orientation of departments. The paper suggests establishing a new model of audit in colleges and universities by setting up the audit committee, adopting direct leadership, and performing audit function scientifically so as to improve the method and quality of audit.