高校内部经济责任审计评价体系研究  

Evaluation System of Economic Responsibility Audit in Universities

作　　者：李春霞 刘娜 肖矗 LI Chun-xia;LIU Na;XIAO Chu(Department of Audit,Yulin University,Yulin 719000,China)

机构地区：[1]榆林学院审计处,陕西榆林719000

出　　处：《榆林学院学报》2024年第1期83-90,共8页Journal of Yulin University

基　　金：榆林市科技局2020年度创建环境项目(YF-2020-110)。

摘　　要：审计评价作为高校内部经济责任审计工作中的重要环节,在实务界及理论界均未形成统一的认识和做法。本文在梳理和总结相关研究成果及理论的基础上,深入调研访谈、结合调查问卷并依据相关办法规定,确定了包括重大经济事项决策、内部控制、经费管控、党风廉政廉洁从业和以往审计发现问题整改5个一级评价指标和包括决策机制民主性、决策程序合法合规性、决策内容损失率等23个二级评价指标;并应用层次分析法确定指标权重,构建了高校内部经济责任审计评价体系;通过具体案例的分析,得出本文构建的审计评价体系能够将高校中层领导人员履职情况进行很好的量化评价及比较,并能将审计发现的问题对审计评价的影响进行量化反映,同时能够突出改进的重点,促进中层领导人员履职能力的提高及学校治理水平的提高。As an important part of economic responsibility audit in universities,audit evaluation has not formed a unified understanding and practice.In combination with questionnaires,this paper conducts in-depth investigation and interviews,and determines five first-level evaluation indexes and 23 second-level evaluation indexes.It also applies the analytic hierarchy process(AHP)to determine the index weight,and constructs the evaluation system of the internal economic responsibility audit in universities.It is concluded that the audit evaluation system can make a good quantitative evaluation and comparison on the performance of middle-level leaders in universities,and reflect the impact of audit findings on audit evaluation.At the same time,it can highlight the focus of improvement of leadership and even school governance.

关 键 词：内部经济责任审计 审计评价体系 层次分析法 YL学院 

分 类 号：F239.47[经济管理—会计学] G647.5[经济管理—国民经济]