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A Study On The Evaluation Index System Of Financial Budget Implementation And Budget In Colleges And Universities

Posted on:2017-02-01Degree:MasterType:Thesis
Country:ChinaCandidate:Y TaoFull Text:PDF
GTID:2207330482988631Subject:audit
Abstract/Summary:PDF Full Text Request
With the developm ent of society and economy, is becom ing more and m ore important position of colleges and universitie s, and the expansion of scale of the colleges and universities, business activities and unceasing increase, the benefit and school-running benefit of using the capital of colleges and univers ities have aroused the attention of all. By studying the current situation of college s and universities we found that the support due to the state colleges and un iversities, school funding increase, some colleges and universitie s due to blindly only thinking about competitiveness, not for yourself in the future develop ment direction of clear positioning, planning, resulting in low economical benefit in colleges and universities. The occurrence of thes e phenomena have se riously affected the developm ent of colleges and universities, the colleges and uni versities of the money is not sufficient and reasonable use. Emphasize money, ther efore, the effectiveness of the budge t implementation and f inal accounts audit eva luation system is startin g to get th e attention of colleges and universities. But in practice we found that didn’t have a set of evaluation system of university budget implementation and final accounts of the audit. Some schools will set up a separate system, but there is no a set of scientific, perfect system of guidance, can lead to can not make full play the role of budget management. Therefore, this article hopes to by studying the related policy and the construction of evaluation index system of draw lessons from other, trying to build a set of for the evaluation index system of university budget implementation and final accounts audit.Made on the basis of a prelim inary description of the scope of the study by using survey analysis,generalization and case studies etc.and com bined with the feature of budget im plementation and final account audit,this paper deep into the current situation of budget im plementation and final account audit in colleges,summarize the characteristics of existing and relevant evaluation indicator in order to improve and com plement them and then tr y to establish a set of evaluation index system for college financial budget and fi nal account audit.W e hope this paper can provide scientific reference for budget m anagement and offer guidance for audit practice. At the sam e time,it can enrich and im prove the existing au diting theory and methodology.
Keywords/Search Tags:evaluation index system, financial budget and final accounts audit, institution of higher learning
PDF Full Text Request
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