面向新财会制度的高校财务审计信息系统构建

Construction of Financial Audit Information System in Universities Facing New Financial Accounting System

在新财务制度、新会计制度和内部审计准则的影响下,高校内部财务审计工作将发生重大变化。为了主动适应新制度的要求,提高新制度下审计工作的效率,总结了新财务会计制度下高校内部财务审计职能、内容、方法等方面的变化。研究了新制度下的高校财务审计信息化系统的总体架构,分析了系统的功能模块结构和主要的审计工作流程。

Under the influence of the new financial regulation,the new accounting system and the internal auditing standards,the internal financial audit work of universities will undergo significant changes. The changes of new financial accounting regulation on the internal financial audit functions,content,methods and other aspects are summarized. In order to adapt to the requirements of the new regulation and improve the efficiency of the audit,the general framework of information system of university financial audit under the new regulations is studied,and module structure of system and the main workflow of audit work are analyzed.