浅谈有效确定高校经济责任的审计重点  

How to Determine Effectively the Focus of Economic Responsibility Auditing in Universities

作　　者：黄伟光[1] 张丽雅[2] 李华军[3] 

机构地区：[1]广东工业大学审计处,广东广州510090 [2]广东工业大学工会,广东广州510090 [3]广东工业大学财务处,广东广州510090

出　　处：《广东工业大学学报（社会科学版）》2010年第6期32-35,共4页Journal of Guangdong University of Technology(Social Sciences Edition)

基　　金：2008年广东工业大学高教基金项目"高校经济责任审计的风险评估及应用研究"的研究成果之一;项目编号:2008F29

摘　　要：随着高校办学规模的不断壮大,经济事项日趋复杂,高校经济责任审计遇到的问题也不断增加,面临的审计风险也更加复杂。文章在高校审计资源既定的情况下,选择组织风险和管理需要作为评估审计重点、合理制定计划的两大因子。组织风险的评估采用模糊综合评价法进行量化,管理需要因子采用专家调研法进行量化,从而得出了一个综合了组织风险和管理需要的二维评估矩阵。With the growing scale of universities,economic matters become increasingly complex,and so are the economic responsibility auditing risks.Based on the university audit resource established,we take organization risk and management need as the two factors of assessing,auditing and plan-making.Assessment of the organizational risks is quantified with the fuzzy comprehensive evaluation method,management need is quantified with the expert investigation method,and we obtained a comprehensive evaluation matrix of two-dimension for the organizational risk and management need.

关 键 词：经济责任审计 组织风险 管理需要 

分 类 号：F239.0[经济管理—会计学]