教育类专项资金审计调研与实务  

Research and Practice of Auditing Special Funds for Education

作　　者：肖迎[1] 田芳雨 

机构地区：[1]云南大学经济学院,云南 昆明

出　　处：《国际会计前沿》2024年第3期420-430,共11页Frontiers of International Accounting

摘　　要：在以中国式现代化全面推进中华民族伟大复兴的背景下,教育承载着强本固基的基础性作用,国家审计作为党和国家监督体系的重要组成部分,应当以有力有效的审计监督服务保障我国教育现代化的稳步推进。本文以2023年8月至2024年1月进行的审计项目实务调研为基础,聚焦教育类专项资金审计,从审计目标、内容及方法切入,沿着审计实施程序进行分析,发现教育类专项资金审计存在的缺乏整体意识、工作管理混乱及部门协同不足等问题,并针对性从加强大局意识及政策意识、强化统筹共享和过程管控、加强跨部门协同配合等几个方面进行了优化教育类专项资金审计的思考。In the context of comprehensively promoting the great rejuvenation of the Chinese nation with Chinese-style modernization, education bears a fundamental role of strong foundation and solid foundation. State audit, as an important part of the Party and state supervision system, should ensure the steady advancement of China’s education modernization with strong and effective audit supervision services. Based on the practical investigation of audit projects conducted from August 2023 to January 2024, this paper focuses on the audit of special funds for education. Starting from the audit objectives, contents and methods, this paper analyzes along the audit implementation procedures, and finds the problems existing in the audit of special funds for education, such as lack of overall awareness, chaotic work management and insufficient coordination among departments. In addition, the paper aims to optimize the audit of education special funds from several aspects, such as strengthening overall awareness and policy awareness, strengthening overall planning and sharing and process control, and strengthening cross-departmental cooperation.

关 键 词：政府审计 教育专项资金审计 营养改善计划 教育经费保障 

分 类 号：F23[经济管理—会计学]