高校预算管理审计初探

Preliminary Study on Budget Management Audit in Universities

预算是高校各类费用收支的总体计划,其重要性不言而喻。目前高校预算审计大多只停留在执行结果审计上,对于预算编制、预算执行过程中的审计参与较少,属于典型的监督型审计。而高校预算管理审计则在做好现有预算执行结果审计的基础上,积极参与到高校预算编制、预算执行的全过程中,建言献策,突出审计的管理型和服务型职能,这种审计模式已逐渐成为高校预算审计工作的发展方向,但目前在实践中仍存在一定的难点和问题,加强高校预算管理审计是高校内部审计机构所亟须研究的重要课题。

The budget is the overall plan for all kinds of expenses and expenditures in colleges and universities. Its importance is self-evident. At present, most college budget audits only remain in the audit of the results of the implementation, and the audit participation in the budget preparation and budget execution is relatively small, which belongs to the typical supervision audit. The university budget management audit, based on the existing results of the budget audit, actively participates in the the whole process of preparation and implementation of the university budget, offering advice and suggestions, emphasizing the management and service-based audit, and this audit model is becoming the envelopment trend in colleges and universities. However, there are still some difficulties and problems in the practice at present. Strengthening the auditing of budget management in colleges and universities is an important subject which is urgently needed to be studied by the internal auditing institutions in colleges and universities.