Analysis Of Financial Budget Management Audit In Independent Colleges

With the development of financial budget,the implementation of financial budget audit has become an important audit content in internal audit work.By reviewing and evaluating the efficiency and effectiveness of the budget management system,the financial budget audit maintains the seriousness,legitimacy and authenticity of budget management,and promotes various budget execution departments to improve business management and economic benefits.As the scale of running public universities continues to expand,the level of running schools continues to increase,social functions and status continue to expand,the effects of education,science and technology,and the power of the country gradually emerge,and public financial investment in higher education is increasing.However,for independent colleges,the school's operating system emphasizes the purpose of "self-receiving and self-support",and is committed to building the scale of "self-hosted school" development,and then to achieve "self-financing" operating results after the scale of host school development.As far as the current construction of independent college is concerned,with the improvement of the quality and scale of running schools,the scope of various business operations is also expanding,and current funds and funds frequently occur during the year.Based on this situation,independent colleges should optimize financial budget audits in order to avoid the blind use of funds and management chaos under the traditional financial management model of school running,and to ensure that the value of financial management can be brought into full play.And lay a solid foundation.This article takes the L College of the H College of Independent College as an example.Based on the financial budget audit case of the H College of the H University in 2019,this paper analyzes the background of the case,the audit process and methods,and the audit results,and Puts forward the problems existing in the audit process and makes recommendations.This paper consists of five parts.The first part uses the literature research method to sort out the research results of domestic and foreign researchers and gives a basic overview of financial budget and financial budget audit.In the second part,based on the related theories of budget and auditing,this article briefly expounds the theory of fiduciary responsibility,the theory of auditing immune system and the theory of auditing goals.In the third part,this article uses the case analysis method to explain the pre-trial preparation stage,audit implementation stage,and audit termination stage of the financial budget audit of L College of H University.In the fourth part,this paoaerr submis problems and reasons in the audit process,facing the financial budget audit scope is too narrow and the audit content is insufficient;the budget management audit process is in the form;the audit methods are backward;Problems and reasons during the audit.The fifth part of this article is the financial budget audit recommendations of the L College of H University.This paper suggests that the independence of internal audit institutions should be strengthened,financial budget management auditing work should be emphasized,financial budget management audit staff quality building,and financial budget management auditing system and mechanism should be improved.Based on the combination of theory and practice,this paper strives to explain the characteristics of the factors affecting the financial budget audit of independent colleges in a way that is easy to understand with pictures and text.In the detailed description of the financial budget audit process of independent colleges,this paper uses the conventional audit methods of universities and also describes the special audit methods of independent colleges.Issues were identified during the college financial budget audit process and recommendations were made.The independent college financial budget audit can not be completed by a single department or part of the staff,nor can it be achieved overnight.Independent colleges need to build an auditing system,strengthen the management of auditors,stimulate the awareness and subjective initiative of all functional departments and all faculty and staff,improve the skills and quality of faculty and staff in all aspects,continuously instill advanced management concepts for continuous improvement,and actively discover and correct problems To lay a solid foundation for the development and growth of independent colleges.