教育系统内部审计监督的制约因素及其对策——基于宁波地区研究  

The Researchinto Restrictive Factors and Countermeasures of the Internal Audit Supervision in Education System

作　　者：雷中浩[1] 胡银茂[1] 叶世利[1] 

机构地区：[1]宁波教育学院,浙江宁波315010

出　　处：《宁波教育学院学报》2016年第3期85-88,共4页Journal of Ningbo Institute of Education

基　　金：2015年宁波市教育廉政研究课题(NBJYJGW2015011)

摘　　要：当前教育系统内部审计存在的问题有:内审机构设置不完善,缺乏独立性;内审人员业务素质不高,缺乏专业性;内审结果利用有限,缺乏评价性;信息化水平不高,缺乏技术性。对此解决措施可从以下四个方面进行:健全内审机构,确保内部审计工作的独立性;加强队伍建设,提高内部审计人员的专业性;优化内审方法,实现内部审计手段的科技化;探索内审新模式,体现内审模式的现代化。There are four restrictive factors about internal audit in current education system： imperfect internal audit organizationlacking independence, inadequate internal audit staff who are not professional enough, the limit of audit result application without full evaluation and not-highly informationalized leading to technology lack. To solve theproblem,the paper puts forward measuresas follows：building internal audit institutions to ensure the independence, strengthening internal audit team to improve the professionalism of the staff, optimizing internal audit approaches to realize information technology application and exploring new modes of internal audit proving the modernization of internal audit modes.

关 键 词：教育系统 内部审计 审计监督 制约因素 

分 类 号：G46[文化科学—教育学]