高职院校效益审计评价指标浅析     

鲜晓燕  魏中  黄珊  崔璞 《成都航空职业技术学院学报》2014,30(3):72-74

高职院校要做好效益审计,必须有一套切实可行的评价体系,而评价指标是效益审计评价体系的重要载体。效益审计评价指标应有普遍统计意义,审计结果可以同系统间的横向比较,也可以在时间上进行纵向比较,同时指标体系要紧扣实际,表达式简单易懂,数据来源容易采集。  相似文献   

‘It's like Spiderman … with great power comes great responsibility’: school autonomy,school context and the audit culture     

Amanda Keddie 《School Leadership & Management》2014,34(5):502-517

This paper explores issues of school autonomy within the context of the performative demands of the audit culture. The focus is on a case study of Clementine Academy, a large and highly diverse English secondary school. Specific situated, professional, material and external factors at the school were significant in shaping Clementine's response to and take-up of the policy of academisation (a key reform within broader government mandates to create an increasingly autonomised education system). Factors such as the school's intake and history, its ethos and values, its access to human and economic resources and its status and power as an outstanding school supported its confident and ‘morally’ focused take-up of this policy. Clementine's privileged position in relation to these factors enabled the school to mediate and challenge some of the negative effects of the audit culture. This paper highlights the significance of considering these contextual factors in understanding the different ways in which schools are currently engaging their autonomy to cope with the demands of the audit culture.  相似文献   

高校基建工程实施全过程跟踪审计的途径与方法     

范文龙 《广东广播电视大学学报》2014,(2):100-103

高校基建工程实施全过程跟踪审计普遍存在"三重三轻"现象,面临审计缺位、目标不明确、力量薄弱等众多问题和困难。高校基建工程实施全过程跟踪审计,必须定位准确,抓住全过程跟踪审计关键点,有效嵌入工程管理,控制工程造价。  相似文献   

我国社会保障基金绩效审计评价指标体系构建     

史安玲 《临沂师范学院学报》2014,36(4):96-99

社会保障基金是用于社会保障、福利和社会救济的保障性专项基金,国家监管部门应加强监督和审计。我国社保基金审计工作一直以来以财务审计和财政审计为主,因此审计效果并不充分,也不完善。社保基金绩效审计对于促进社会保险制度的完善,提升社会保险审计的层次和水平,保障公民社会保障权利实现等具有重大而深远的意义。本文通过研究绩效审计的内容,设计绩效审计的定性指标和定量指标体系,提高社保基金使用效率,进一步完善我国社会保障制度。  相似文献   

美国基金会审计监督机制的启示与借鉴     

赵哲耘 《洛阳师范学院学报》2014,(11):127-131

美国有着悠久的基金会行业发展史,基金会审计监督机制也相对较成熟和完善,其经验和模式对我国有着重要的启示和借鉴意义.本文首先对中美两国基金会的发展现状进行简要说明,然后就美国基金会的政府审计、内部审计和社会审计的具体情况进行归纳和分析,再以福特基金会为例说明美国基金会审计监督的具体做法,最后总结出完善我国基金会审计监督机制的若干建议.  相似文献   

Logics of practice in movement culture: Lars-Magnus Engström’s contribution to understanding participation in movement cultures     

Lars-Magnus Engström  Karin Redelius 《Sport, Education and Society》2018,23(9):892-904

In this article, we present a framework for exploring participation in and social stratification of movement culture based on Pierre Bourdieu’s concept logic of practice. The background to our approach is Lars-Magnus Engström’s struggle to understand the impact of social stratification on participation in movement culture in a now nearly fifty-year follow-up study. The aim of the article is to elaborate further a framework, which Engström drafted in one of his last publications. Here, we assume that participation in movement cultures is guided by a number of logics of practice that are historically, culturally and socially constituted, and which relate to people’s tastes in particular ways that lead to social stratification. These logics are grouped into three overarching kinds of practices: performing, improving and experiencing, which engender both practice and social stratification. Further, the different logics of practice are linked to a principle of uncertainty, which means that quantitative empirical data must be interpreted rather than measured in a strict sense. The here outlined framework suggests that future research about participation in movement culture needs to take into account information about the structure, rhythm and tempo of the practice, as well as of the directionality of the actions. Information about these issues can hopefully contribute to a more elaborated understanding of the impact of social stratification on participation in movement culture, and in what forms movements are pursued.  相似文献   

现有审计收费方式对审计质量的影响分析     

温菊蕃  李红霞 《科技与管理》2007,9(1):88-90

针对我国上市公司财务报告虚假陈述越来越严重的这一现实,对产生此现象的根本原因即审计收费方式进行了系统的分析,并提出了改善现有收费方式的对策建议。  相似文献   

论独立审计目标及其实现     

石青 《科技创业月刊》2007,20(12):54-56

审计目标是审计活动的出发点和归属,是人们在审计实践活动中所期望达到的境地或最终结果。阐述了审计目标的发展历程及我国现阶段的独立审计目标,对影响现阶段独立审计目标实现的因素进行了分析,并在此基础上提出了一些确保独立审计目标实现的对策。  相似文献   

基于区块链的审计监管云平台构建     

胡翠华  罗嘉滨 《科技管理研究》2022,(14)

为打破现有基于区块链技术有关监管平台应用局限，本着“绿色审计”理念，在安全性、可靠性、标准化原则下，本文基于华为云区块链底层技术构建审计监管云平台，包括基础设施层、智能合约层、平台应用层和政府监管层等具有跨层功能的架构，通过应用P2P网络技术、分布式账本、更加开放的许可链结构、密码算法技术等设计去中心化的网络系统，并提出运用时间戳技术、密码学技术、共识机制和智能合约为四核的云平台建设路径，为推动我国审计行业变革、监管科技基础能力建设提供参考。  相似文献   

政府研发补贴、国家审计和企业创新——基于中央企业控股上市公司的实证研究     

马文聪  吴贝柠  陈修德 《科技管理研究》2022,(7):45-52

以国家审计为切入点，选取2007—2016年中央企业控股上市公司为研究对象，基于审计署公布的审计公告这一事件构造准自然实验环境，采用多时点倍分法探讨国家审计对研发补贴政策激励效应的影响。研究发现，政府的研发补贴政策能显著促进企业研发投入，国家审计强化了政府研发补贴对企业研发投入的促进作用；并且，国家审计是通过监督作用和激励作用两种渠道改善研发补贴政策激励效应的。研究结论从外部监督和激励视角为理解国有企业研发补贴低效率之谜提供新的解释，为建立和健全我国国家审计制度提供参考。  相似文献