中国流通经济
中國流通經濟
중국류통경제
China Business and Market
2010年
12期
70~73
,共null页
专项资金管理 内部审计 难点 对策
專項資金管理 內部審計 難點 對策
전항자금관리 내부심계 난점 대책
special purpose fund management; internal audit; dilemma; countermeasures
加强高校专项资金内部审计工作，规范高校专项资金管理和使用，提高高校专项资金支出的科学性和有效性，是一项非常重要的课题。但由于专项主管单位沟通机制缺乏、专项评审不够充分、专项资金拨款时效性差、专项执行单位或专项负责人认识不到位、内控制度不健全、专项绩效考评机制不完善，导致我国高校专项资金管理与使用中挤占与挪用、重复申报与重复建设、基建设施预算申报与执行现象普遍，突击花钱、资金转移问题严重。为加强高校专项资金内部审计J-作，强化高校内部控制与监督机制，建议完善管理制度，掌握相关规定，切实做好内审工作；改进审计方法和审计手段，发挥内审的过程控制功能；充分发挥内审特点和优势，科学定位内审职能；进行风险导向审计，充分发挥内审的预防功能；强化专项资金全过程监督意识，实现内审“转型”。
加彊高校專項資金內部審計工作，規範高校專項資金管理和使用，提高高校專項資金支齣的科學性和有效性，是一項非常重要的課題。但由于專項主管單位溝通機製缺乏、專項評審不夠充分、專項資金撥款時效性差、專項執行單位或專項負責人認識不到位、內控製度不健全、專項績效攷評機製不完善，導緻我國高校專項資金管理與使用中擠佔與挪用、重複申報與重複建設、基建設施預算申報與執行現象普遍，突擊花錢、資金轉移問題嚴重。為加彊高校專項資金內部審計J-作，彊化高校內部控製與鑑督機製，建議完善管理製度，掌握相關規定，切實做好內審工作；改進審計方法和審計手段，髮揮內審的過程控製功能；充分髮揮內審特點和優勢，科學定位內審職能；進行風險導嚮審計，充分髮揮內審的預防功能；彊化專項資金全過程鑑督意識，實現內審“轉型”。
가강고교전항자금내부심계공작，규범고교전항자금관리화사용，제고고교전항자금지출적과학성화유효성，시일항비상중요적과제。단유우전항주관단위구통궤제결핍、전항평심불구충분、전항자금발관시효성차、전항집행단위혹전항부책인인식불도위、내공제도불건전、전항적효고평궤제불완선，도치아국고교전항자금관리여사용중제점여나용、중복신보여중복건설、기건설시예산신보여집행현상보편，돌격화전、자금전이문제엄중。위가강고교전항자금내부심계J-작，강화고교내부공제여감독궤제，건의완선관리제도，장악상관규정，절실주호내심공작；개진심계방법화심계수단，발휘내심적과정공제공능；충분발휘내심특점화우세，과학정위내심직능；진행풍험도향심계，충분발휘내심적예방공능；강화전항자금전과정감독의식，실현내심“전형”。
Strengthening the internal audit for special purpose fund in collages, standardizing the management and usage of that kind of fund and making the expenditure to be more scientific and efficient is very important for us to make research on. But because there are some problems with the internal audit, such as the lack of communication system, the not enough audit, the not improved performance evaluation system, and so on. And these problems lead to the misuse, redundant application, redundant construction, concentrated expenditure and capital transferring. To strengthen the internal audit for special purpose fund in collages, first, we should strengthen the internal control and the supervision system, improve the management system, fully understand related regulation and do a better job in internal audit; second, we should make innovation in the method and means of audit and give full play to the role of internal audit in controlling; third, we should take advantage of the feature of the internal audit and scientifically determine the position of the role internal audit plays; fourth, we should take the risk of the orientation and give full play to the role of internal audit in preventing; and fifth, we should strengthen the conscious of supervision during the whole process of implementing and realize the ＂transformation＂ of the internal audit.
