高校基建审计风险管理研究
|
摘要
近年来,随着高校扩招热潮的兴起,各高校办学规模在不断扩大,各种教学资源尤其是教学用房、学生住宿用房更显紧张,由此在各高校不同程度地引发了新一轮的基建高潮。高校内部审计部门开展的基建审计,在节支增效,规范管理,保证工程质量,完善学校内部控制制度,促进廉政建设等方面都有着深远的意义,基建审计成为最能显现内审社会效益和经济效益的一个项目。但同时,基建审计所涉金额大、专业性强、影响范围广、审计周期长等特点,又使其成为高校审计风险高发的项目,这给高校审计工作既带来了新要求,又增加了风险控制与管理的难度。
目前高校基建审计风险仅局限于内审风险的研究,委托外部审计机构进行审计带来的风险成为“盲区”。这两种风险在高校基建审计中的存在形式是什么?如何定量分析并有效防范和控制这些风险?成为摆在高校审计部门面前的一个重要的课题。
本文结合目前高校基建审计特点,以高校基建审计风险为研究对象,从以下六个部分探讨我国高校基建审计风险管理问题。第一部分为绪论,主要介绍本文选题的背景、目的及意义,并对国内外相关的研究进行综述,阐明本文的研究方法与思路框架;第二部分对基建审计、基建审计风险和基建审计风险管理三个概念进行辨析,并对高校基建审计中的利益关系进行了经济理论分析,为高校基建审计风险管理寻求相关理论依据;第三部分通过对高校基建审计特点及分类的分析,将高校基建审计风险分为内部风险和外部风险两大类,并分别针对内审部门和对外委托审计机构作SWOT分析,重点利用博弈模型的建立来分析高校基建对外委托审计机构与施工方的合谋问题;第四部分,针对前文风险分析,尝试构建风险指标体系,运用模糊数学的方法进行风险的综合评价,并针对这些风险提出防范和控制措施,为我国高校内审部门在基建审计风险管理的加强和改进方面提供依据;第五部分,采用了案例分析,将本文构建的高校基建审计风险评价体系应用于湖北省某高校基建审计案例中,验证了研究的科学性和实用性;第六部分为结束语,主要对本文研究结论和局限性进行总结,并提出需进一步研究的问题。
本文主要研究成果有以下两个方面:
(1)在对高校基建审计风险进行分析时,笔者以高校内审部门为主体,将高校基建审计风险划分为内部风险和外部风险。这样的分类使高校基建审计风险的责任主体更加明晰,帮助高校及内审部门全面认识基建审计风险。
(2)根据高校基建审计风险的两大分类及成因分析,初步尝试基建审计风险指标的选取和风险评价体系的构建,并运用模糊综合评价法对风险进行定量评估,改进了现有高校基建审计风险纯定性的分析方法,发挥了数学方法在高校基建审计风险管理研究中的作用。
In recent years, as the college expansion, teaching resources such as teaching buildings and student apartments are badly needed. Therefore, a new round of capital construction upsurge has appeared in many colleges to different extent. College capital construction audit developed in the internal audit department has great significance in saving cost, regulating management, ensuring project quality, optimizing the college internal controlling system, and promoting a clean and honest administration. Capital construction audit has been the program that firmly shows the social efficiency and economic efficiency of internal audit. Meanwhile, as the source of college fund and its spending behavior increasing, the area of capital construction audit, which has centralized power and big flow-funds, becomes the key region. All of these bring new requirements to the work of college capital construction audit and increase the difficulty of risk management and controlling.
Nowadays, the current research of college capital construction audit is just limited within internal audit, while the research on the principal-agency risk of external audit is ignored. What's the form of these two risks in college capital construction audit? How to prevent and control these risks? All these are the problems that the colleges have to face.
According to the characteristics of college capital construction audit, this thesis discusses the management problems of college capital construction audit risks in six parts. The first part is introduction, which mainly introduces the background, the purpose and the significance of this research. This part summarizes the researches of these domestic and foreign relative problems, and introduces the research method and framework of this thesis; The second part mainly discusses three relative theories, capital construction audit, capital construction audit risk and the management of capital construction audit risk, and also analyzes the interest relationship of college capital construction audit that according to the economic theory, which can provide the theoretical foundation for the management of college capital construction audit; The third part mainly discusses college capital construction audit, and divides it into internal and external risk. And then the SWOT analysis is proposed about internal and external audit institution. This part also builds the game model, which is used to analyze the cahoots problem of college internal audit consigning exterior audit agency; the fourth part builds the risk evaluation index system, and then uses the fuzzy comprehensive evaluation to evaluate the risk. According to the risk, the author gives the prevention and control measures, which can provide reliable evidences for college internal audit department to improve audit risk management of capital construction; the fifth part uses the method of case analysis. The appraisal system is used for evaluating risks of a college capital construction audit in Hubei Province, and the scientificity and practicality of this system are proved; The last part summarizes the research conclusion and the limitation of this thesis, and introduces the further research question.
The main results of research are the following two aspects:
(1) On the analysis of college capital construction audit risk, the author chooses the college internal audit institution as the analysis subject to divide the risk into internal risk and external risk. This can make the responsibility subject for the risk of college capital construction audit more clearly and help them full understand the risk of capital construction audit.
(2)According to the analysis of the classification and reasons of college capital construction audit risk, the author tries to build the risk evaluation index system and use the fuzzy comprehensive evaluation to evaluate the risks quantitatively, which improves the current pure qualitative method of college capital construction audit evaluation, and exerts the function of mathematical method in the research on risk management of college capital construction audit.
目前高校基建审计风险仅局限于内审风险的研究,委托外部审计机构进行审计带来的风险成为“盲区”。这两种风险在高校基建审计中的存在形式是什么?如何定量分析并有效防范和控制这些风险?成为摆在高校审计部门面前的一个重要的课题。
本文结合目前高校基建审计特点,以高校基建审计风险为研究对象,从以下六个部分探讨我国高校基建审计风险管理问题。第一部分为绪论,主要介绍本文选题的背景、目的及意义,并对国内外相关的研究进行综述,阐明本文的研究方法与思路框架;第二部分对基建审计、基建审计风险和基建审计风险管理三个概念进行辨析,并对高校基建审计中的利益关系进行了经济理论分析,为高校基建审计风险管理寻求相关理论依据;第三部分通过对高校基建审计特点及分类的分析,将高校基建审计风险分为内部风险和外部风险两大类,并分别针对内审部门和对外委托审计机构作SWOT分析,重点利用博弈模型的建立来分析高校基建对外委托审计机构与施工方的合谋问题;第四部分,针对前文风险分析,尝试构建风险指标体系,运用模糊数学的方法进行风险的综合评价,并针对这些风险提出防范和控制措施,为我国高校内审部门在基建审计风险管理的加强和改进方面提供依据;第五部分,采用了案例分析,将本文构建的高校基建审计风险评价体系应用于湖北省某高校基建审计案例中,验证了研究的科学性和实用性;第六部分为结束语,主要对本文研究结论和局限性进行总结,并提出需进一步研究的问题。
本文主要研究成果有以下两个方面:
(1)在对高校基建审计风险进行分析时,笔者以高校内审部门为主体,将高校基建审计风险划分为内部风险和外部风险。这样的分类使高校基建审计风险的责任主体更加明晰,帮助高校及内审部门全面认识基建审计风险。
(2)根据高校基建审计风险的两大分类及成因分析,初步尝试基建审计风险指标的选取和风险评价体系的构建,并运用模糊综合评价法对风险进行定量评估,改进了现有高校基建审计风险纯定性的分析方法,发挥了数学方法在高校基建审计风险管理研究中的作用。
In recent years, as the college expansion, teaching resources such as teaching buildings and student apartments are badly needed. Therefore, a new round of capital construction upsurge has appeared in many colleges to different extent. College capital construction audit developed in the internal audit department has great significance in saving cost, regulating management, ensuring project quality, optimizing the college internal controlling system, and promoting a clean and honest administration. Capital construction audit has been the program that firmly shows the social efficiency and economic efficiency of internal audit. Meanwhile, as the source of college fund and its spending behavior increasing, the area of capital construction audit, which has centralized power and big flow-funds, becomes the key region. All of these bring new requirements to the work of college capital construction audit and increase the difficulty of risk management and controlling.
Nowadays, the current research of college capital construction audit is just limited within internal audit, while the research on the principal-agency risk of external audit is ignored. What's the form of these two risks in college capital construction audit? How to prevent and control these risks? All these are the problems that the colleges have to face.
According to the characteristics of college capital construction audit, this thesis discusses the management problems of college capital construction audit risks in six parts. The first part is introduction, which mainly introduces the background, the purpose and the significance of this research. This part summarizes the researches of these domestic and foreign relative problems, and introduces the research method and framework of this thesis; The second part mainly discusses three relative theories, capital construction audit, capital construction audit risk and the management of capital construction audit risk, and also analyzes the interest relationship of college capital construction audit that according to the economic theory, which can provide the theoretical foundation for the management of college capital construction audit; The third part mainly discusses college capital construction audit, and divides it into internal and external risk. And then the SWOT analysis is proposed about internal and external audit institution. This part also builds the game model, which is used to analyze the cahoots problem of college internal audit consigning exterior audit agency; the fourth part builds the risk evaluation index system, and then uses the fuzzy comprehensive evaluation to evaluate the risk. According to the risk, the author gives the prevention and control measures, which can provide reliable evidences for college internal audit department to improve audit risk management of capital construction; the fifth part uses the method of case analysis. The appraisal system is used for evaluating risks of a college capital construction audit in Hubei Province, and the scientificity and practicality of this system are proved; The last part summarizes the research conclusion and the limitation of this thesis, and introduces the further research question.
The main results of research are the following two aspects:
(1) On the analysis of college capital construction audit risk, the author chooses the college internal audit institution as the analysis subject to divide the risk into internal risk and external risk. This can make the responsibility subject for the risk of college capital construction audit more clearly and help them full understand the risk of capital construction audit.
(2)According to the analysis of the classification and reasons of college capital construction audit risk, the author tries to build the risk evaluation index system and use the fuzzy comprehensive evaluation to evaluate the risks quantitatively, which improves the current pure qualitative method of college capital construction audit evaluation, and exerts the function of mathematical method in the research on risk management of college capital construction audit.
引文
[1]Calder,Doug A J Construction quality[J].Journal of Management in Engineering,1997(6)
[2]时现,国内外建设项目建设计划审计比较[J].中国审计信息与方法,2001(7)
[3]戚化,葛春风,胡晓苹,基建投资审计风险控制的关键点[J].中州审计,2001(2)
[4]Duncan L.Green,Litigation Risk For Auditors and The Risk Society[J].Academic Press,1999(10):p339-353
[5]刘开瑞,宣关星,审计风险研究[J].当代经济科学,2002(5):p83-88
[6]George Thomas Friedlob,Lydia L.F.Schleifer.Fuzzy Logie:Application For Audit Risk and Uncertainty[J].Managerial Auditing Jounal,1999,14(3):p127-137
[7]Wikil Kwak,Yong Shi,Kooyul Jung.Human Resouce Allocation in a CAP Firm:A Fuzzy Set Approach[J].Review of Quantitative Finance and Accounting,2003:p277-290
[8]管劲松,张庆,肖典鳌,审计风险管理[M].对外经济贸易大学出版社,2003:p3-6
[9]辛金国,模糊综合评价在审计风险计量中的应用[J].数量经济技术经济研究,2000(10):p42-44;
[10]候文华,叶华章,在风险基础审计中利用模糊综合评判评价控制风险[J].重庆工学院学报,2001(4):p73-75
[11]刘艳,夏宇,模糊综合评价法在内部风险控制评估中的应用[J].价值工程,2003(2):p49-52
[12]张坤,李嘉明,周和生等,风险管理与内部审计[M].北京:化学工业出版社,2004
[13]李正青,内部审计与风险管理[J].科技信息,2007(9)
[14]郑婕慧,高等学校内部审计问题研究[D]暨南大学,2007(4):p25
[15]刘新春,浅谈高等学校基建审计工作[J]内蒙古师范大学学报(社会科学版),2000(4):p292-293
[16]韩春生,我国上市公司与会计师事务所之间的审计合谋及其治理研究[D].暨南大学,2004(4)
[17]姚兵,建筑管理学研究[M].北京:北方交通大学出版社,2003:p66
[18]陈健,尹岳全,姚新宇等,某高校体育馆建设项目跟踪审计实践[J].建筑技术开发,2007(1)
[19]高波,高校基彦内部审计外包中审计合谋风险的防范[J].财会通讯,2006(7)
[20]张艳,论独立审计风险的管理[J].北方经贸,2003(11):p39-41
[21]王素梅,国际审计风险模型评析[J].中国注册会计师,2005(8):p68-70
[22]孙继峰,高校内部审计风险的评估及控制研究[D].哈尔滨理工大学,2007(3)
[23]杜栋,庞庆华,现代综合评价方法与案例精选[M].北京:清华大学出版社,2006(6):p35-60
[24]Ivkovic,B Popovic,Z Procedure for auditing technical documents in construction project management[R].Proceedings of the 4th International Conference on Engineering Management Apr10-12,1994:p167
[25]安德鲁.D.钱伯斯,内部审计[M].李东红译.京:中国财经出版社,1997
[26]李晶,高校内部审计的现状和发展思考[J].甘肃科技纵横,2005(2)
[27]刘宜,高等院校审计理论与实践[M].西安:陕西师范大学出版社,2002年4月第一版
[28]Arieh Goldman and Benzion Barley.The Auditor-Firm Conflict of Interests:Its Implications for Independence.The Accounting Review,1974(10):p707-718
[29]郑萍,《高校基建审计的风险与对策》[J].南方经济,2005(4)
[30]桂珍若,高等院校审计监督的缺位及对策[J].教育财会研究,2005(5)
[31]祈延农,姜荧荧,赵荣英编著,建设项目审计[M].中国时代经济出版社,2003年1月第一版
[32]冯建,高校内部审计理论研究与实务探索[M].西南财经大学出版社,1999
[33]J.Reilly,J Brown,Management and control of cost and risk for tunneling and infrastructure projects[J].Tunneling and Underground Space Technology,2004(19)
[34]于明静,我国高校内部审计工作现状及对策分析[J].财会研究,2006(9)
[35]丁朝霞主编,《案例通略——由内审案例透视审计方法与技巧》[M].广州:中山大学出版社,2006年4月第1版
[36]时现主编,建设项目审计[M].北京:北京大学出版社,2002年4月第一版
[37]张宏禄,吕华宁,凌宇,高校建设工程委托审计存在问题及对策[J].中国内部审计,2007(2)
[38]熊炜,吉桂华,高校基建审计风险的防范[J].经济师,2006(11)
[39]张霞燕,张国房,高校基建维修工程内部审计的实践与探讨[J].审计理论与研究,2002(10)
[40]时现,现代企业内部审计可否外部化的问题研究[J].审计月刊,2004(3)
[41]徐政旦,朱荣恩,现代内部审计学[M].北京:中审计出版社,1997
[42]Pomeranz,Fehx Control construction costs with preemptive auditing[J].Power,1983(4),p127
[43]时现,我国建设项目审计存在的风险[J].中国审计,2001(9)
[44]雷光勇,审计合谋的经济学分析[J].审计与经济研究,1999(2):p23-25
[45]于梅菊,高校基建审计初探[J].河南师范大学学报(自然科学版),1996(8)
[46]李桂芳,高校基建审计的风险审计防范措施[J].财会研究,2006
[47]兰国海,初长庚,高阳,高校基建项目审计的现状及对策[J].沈阳建筑大学学报(社会科学版),2007(1)
[48]刘冬冬,试论基本建设中的“全过程、全方位”审计[J].审计研究,2002(6)
[2]时现,国内外建设项目建设计划审计比较[J].中国审计信息与方法,2001(7)
[3]戚化,葛春风,胡晓苹,基建投资审计风险控制的关键点[J].中州审计,2001(2)
[4]Duncan L.Green,Litigation Risk For Auditors and The Risk Society[J].Academic Press,1999(10):p339-353
[5]刘开瑞,宣关星,审计风险研究[J].当代经济科学,2002(5):p83-88
[6]George Thomas Friedlob,Lydia L.F.Schleifer.Fuzzy Logie:Application For Audit Risk and Uncertainty[J].Managerial Auditing Jounal,1999,14(3):p127-137
[7]Wikil Kwak,Yong Shi,Kooyul Jung.Human Resouce Allocation in a CAP Firm:A Fuzzy Set Approach[J].Review of Quantitative Finance and Accounting,2003:p277-290
[8]管劲松,张庆,肖典鳌,审计风险管理[M].对外经济贸易大学出版社,2003:p3-6
[9]辛金国,模糊综合评价在审计风险计量中的应用[J].数量经济技术经济研究,2000(10):p42-44;
[10]候文华,叶华章,在风险基础审计中利用模糊综合评判评价控制风险[J].重庆工学院学报,2001(4):p73-75
[11]刘艳,夏宇,模糊综合评价法在内部风险控制评估中的应用[J].价值工程,2003(2):p49-52
[12]张坤,李嘉明,周和生等,风险管理与内部审计[M].北京:化学工业出版社,2004
[13]李正青,内部审计与风险管理[J].科技信息,2007(9)
[14]郑婕慧,高等学校内部审计问题研究[D]暨南大学,2007(4):p25
[15]刘新春,浅谈高等学校基建审计工作[J]内蒙古师范大学学报(社会科学版),2000(4):p292-293
[16]韩春生,我国上市公司与会计师事务所之间的审计合谋及其治理研究[D].暨南大学,2004(4)
[17]姚兵,建筑管理学研究[M].北京:北方交通大学出版社,2003:p66
[18]陈健,尹岳全,姚新宇等,某高校体育馆建设项目跟踪审计实践[J].建筑技术开发,2007(1)
[19]高波,高校基彦内部审计外包中审计合谋风险的防范[J].财会通讯,2006(7)
[20]张艳,论独立审计风险的管理[J].北方经贸,2003(11):p39-41
[21]王素梅,国际审计风险模型评析[J].中国注册会计师,2005(8):p68-70
[22]孙继峰,高校内部审计风险的评估及控制研究[D].哈尔滨理工大学,2007(3)
[23]杜栋,庞庆华,现代综合评价方法与案例精选[M].北京:清华大学出版社,2006(6):p35-60
[24]Ivkovic,B Popovic,Z Procedure for auditing technical documents in construction project management[R].Proceedings of the 4th International Conference on Engineering Management Apr10-12,1994:p167
[25]安德鲁.D.钱伯斯,内部审计[M].李东红译.京:中国财经出版社,1997
[26]李晶,高校内部审计的现状和发展思考[J].甘肃科技纵横,2005(2)
[27]刘宜,高等院校审计理论与实践[M].西安:陕西师范大学出版社,2002年4月第一版
[28]Arieh Goldman and Benzion Barley.The Auditor-Firm Conflict of Interests:Its Implications for Independence.The Accounting Review,1974(10):p707-718
[29]郑萍,《高校基建审计的风险与对策》[J].南方经济,2005(4)
[30]桂珍若,高等院校审计监督的缺位及对策[J].教育财会研究,2005(5)
[31]祈延农,姜荧荧,赵荣英编著,建设项目审计[M].中国时代经济出版社,2003年1月第一版
[32]冯建,高校内部审计理论研究与实务探索[M].西南财经大学出版社,1999
[33]J.Reilly,J Brown,Management and control of cost and risk for tunneling and infrastructure projects[J].Tunneling and Underground Space Technology,2004(19)
[34]于明静,我国高校内部审计工作现状及对策分析[J].财会研究,2006(9)
[35]丁朝霞主编,《案例通略——由内审案例透视审计方法与技巧》[M].广州:中山大学出版社,2006年4月第1版
[36]时现主编,建设项目审计[M].北京:北京大学出版社,2002年4月第一版
[37]张宏禄,吕华宁,凌宇,高校建设工程委托审计存在问题及对策[J].中国内部审计,2007(2)
[38]熊炜,吉桂华,高校基建审计风险的防范[J].经济师,2006(11)
[39]张霞燕,张国房,高校基建维修工程内部审计的实践与探讨[J].审计理论与研究,2002(10)
[40]时现,现代企业内部审计可否外部化的问题研究[J].审计月刊,2004(3)
[41]徐政旦,朱荣恩,现代内部审计学[M].北京:中审计出版社,1997
[42]Pomeranz,Fehx Control construction costs with preemptive auditing[J].Power,1983(4),p127
[43]时现,我国建设项目审计存在的风险[J].中国审计,2001(9)
[44]雷光勇,审计合谋的经济学分析[J].审计与经济研究,1999(2):p23-25
[45]于梅菊,高校基建审计初探[J].河南师范大学学报(自然科学版),1996(8)
[46]李桂芳,高校基建审计的风险审计防范措施[J].财会研究,2006
[47]兰国海,初长庚,高阳,高校基建项目审计的现状及对策[J].沈阳建筑大学学报(社会科学版),2007(1)
[48]刘冬冬,试论基本建设中的“全过程、全方位”审计[J].审计研究,2002(6)
© 2004-2018 中国地质图书馆版权所有 京ICP备05064691号 京公网安备11010802017129号 地址：北京市海淀区学院路29号 邮编：100083 电话：办公室：(+86 10)66554848；文献借阅、咨询服务、科技查新：66554700 |