国家审计推进国家公共财政透明化研究 ——基于国家治理的视角

通过分析国家审计、国家治理以及公共财政透明三者之间的关系,提出可以通过强化审计独立性,拓展财政审计领域,完善审计结果公告制度以及追踪问责制度等路径向公众提供完整、可靠的国家公共财政信息,推动公共财政透明,促进国家治理实现"善治"目标.     

高校内部审计成本的相关因素分析与控制

内部审计是一种独立、客观的保证和咨询活动,其目的在于为组织增加价值并提高组织的运作效率.文章分析了高校内部审计成本与审计风险、审计证据的数量、被审计单位的规模、被审计单位所处的行业等方面的相互关系,并提出了有效降低高校内部审计成本的措施,来提高高校内部审计业务的效益、效果.     

我国大学问责系统要素构成和运行机制分析

与大学利益相关者对大学某项工作产生的疑问,大学问责系统即开始响应并运行。其要素包括问责的发动者、问责对象、问责内容和问责方式。因此,问责系统首先要明确事由,再由相关部门进行评估和审计,通过信息公开和结果奖惩的方式开展问责。但我国的大学问责系统仍不够完善,大学行政化严重,应建立全面的风险管理框架减少问责事件的发生。     

大学学术不端行为问责的实证研究

通过问卷调查法、访谈调查法、制度文本分析法及德尔菲专家问卷法调查全国15所有具有代表性的高校实施学术不端行为问责的情况。结果发现:大学学术不端行为问责存在问责主体职责未得到确证,问责客体间的连带责任追究不详,问责目标尚存错位,责任追究模糊、方式单一,问责程序尚不健全等问题。在全面推进依法治学、深化学术治理的关键期,健全大学学术不端行为问责主客体体系,明晰大学学术不端行为问责目标,厘清大学学术不端行为问责程序以及划清大学学术不端行为问责责任类型,将成为提升大学学术不端行为问责效力的可靠保证。     

从高等教育基金委员会看英国高校治理模式的创新

20世纪90年代,英国高等教育的治理模式发生了变革,1919年建立起的大学拨款委员会模式已经终结,取而代之的是新的基金委员会模式。基金委员会模式体现了英国高等教育治理的新思路,以英格兰地区的高等教育基金委员会最有代表性。该地区的高等教育基金委员会不但要求大学在财政方面积极承担绩效责任,而且在科研以及教学方面也对大学施加外在影响。基金委员会主要通过财政备忘录对大学进行财政风险评估。作为政府的代理机构,基金委员会有鲜明的商业特征,主要通过一系列审查和绩效问责措施促进高校治理变革。然而,基金委员会自身存在一些不足,需要进一步完善。     

我国财政支农资金效益审计的几点建议

财政支农资金使用效益引起社会的广泛关注,财政支农资金的使用效益直接关系到我国新农村建设的进程。为了提高财政支农资金效益审计的工作质量,需要正确认识财政支农资金效益审计的理论基础,构建有关法律法规,运用有效的审计方式,探索可行的评价指标体系,审计与审计调查相结合。     

试论企业效益审计及对策

根据企业效益审计的特性,面对我国开展企业效益审计的现状及问题,在兼顾效益审计应处理好几种关系的基础上,探讨通过健全组织机构设置、与财政财务收支审计有机结合、提高审计人员综合素质,普及现代科技手段、建立完善效益审计评价指标体系等措施强化企业效益审计的问题。     

风险导向审计模式与内部控制

20世纪90年代,制度基础审计模式因外部制度因素、审计成本过高及内部固有缺陷不再适应企业环境,风险导向审计应运而生.本文着重探讨风险导向审计与内部控制的相互关系:一方面,内部控制不健全是风险导向审计模式出现的重要原因;另一方面,企业内部控制不健全又给注册会计师带来巨大的审计风险,进一步提出注册会计师在审计工作中如何"保护"自己,降低审计风险.     

试论企业效益审计及对策

根据企业效益审计的特性,面对我国开展企业效益审计的现状及问题,在兼顾效益审计应处理好几种关系的基础上,探讨通过健全组织机构设置、与财政财务收支审计有机结合、提高审计人员综合素质,普及现代科技手段、建立完善效益审计评价指标体系等措施强化企业效益审计的问题.     

对开展财政效益审计的思考——以海南省为例

近几年来,随着经济的发展,我国审计机关也逐渐高度重视财政效益审计。财政审计作为我国国家审计机关的永恒主题,财政效益审计必然成为当前我国深化财政审计的一个新的课题,如何理解财政效益审计,传统的财政审计中如何体现效益审计,文章从财政效益审计目标、内容和重点及方式方法等方面进行了一些有益的思考,以期根据财政效益审计的特点、创新成果的使用,建立起适应公共财政框架的财政审计模式。     

新疆高校贷款筹资的风险与对策

本文围绕新疆高校贷款筹资办学的风险问题,探讨防范新疆高校负债风险的对策,通过拓展高校融资渠道增强高校融资能力来解决高校资金紧缺问题,从而达到降低债务风险的目的。     

我国高校内审工作存在的问题与对策

随着我国高等教育规模不断增大,教育资金投入逐年增加,资金使用安全与效益的内部审计日益成为社会关注的重点.针对我国高校内审工作存在的认识不到位、制度不完善、审计控制环节不健全、内审人员能力不强、审计整改不够等问题,提出了加强和完善高校内审工作的几点对策和建议,旨在为高校的内审工作提供一些借鉴.     

The Implementation of e-Learning in Higher Education in the United Kingdom: The Road Ahead

The quality assurance bodies for higher education in the United Kingdom, particularly HEFCE and QAA, have concluded that the information and communication technologies can serve as powerful stimuli for improving the three principal instructional functions in higher education institutions: teaching, learning, and assessment. Thus, quality ratings will increasingly be influenced by staff competence in the use of these technologies and, as a result, institutions must make efforts to generalize their use. HEFCE is setting up a Learning and Teaching Support Network and a Generic Learning and Teaching Centre intended to provide subject-based support for the sharing among higher education institutions of innovation and good practice. The Council is also proposing to set up an e-University that would operate commercially as a clearing-house, outsourcing many of its activities to a core of selected campus universities. Many view this proposal as a threat to traditional universities.     

英国大学海外办学实践及启示

英国在100多年的海外办学实践中,率先实施了校外学位修读等教育教学制度,形成了考教分离、合办大学、海外分校、教学中心等完备的海外办学模式;依靠独特的海外评审等有效质量保障措施,强化了其海外办学的质量和声誉。创新与适应使其持续保持国际上领先地位。其输出优质教育资源、调整办学策略等经验对我国大学具有借鉴和启示作用。     

The program risks of work-integrated learning: a study of Australian university lawyers

Work-integrated learning (WIL) is a risky business in higher education. The strategic opportunities that WIL presents for universities cannot be achieved without taking on unavoidable legal risks. University lawyers are involved with managing the legal risks as part of their internal delivery of legal services to universities. It is important to identify the risks that potentially arise, so these can then be managed. A case study involving Australian university lawyers reveals the ‘program risks’ of WIL. Program risk is a type of legal risk that relates to the conduct of universities, host organisations and students before, during and after a WIL placement, as well as the personal characteristics of students that can expose the university to legal risk. The research findings may be applied by university lawyers, academic disciplines and university management to evaluate and improve risk management in WIL programs.     

Compliance, resistance and seduction: reflections on 20?years of the funding council model of governance

Formally the new public management model of governance was introduced into British higher education with the passage of the 1988 Education Reform Act, which abolished the existing University Grants Committee (UGC) and instigated the funding councils. This article explores the relationship between the state, the funding councils and the universities with respect to the contemporary development of the English system of higher education. The analysis is based on an exploration of four key policy issues: the quality assurance regime, the research assessment exercises, the widening participation agenda and the introduction of student fees. The goal is to explore how the quasi-state organisations—in particular the Higher Education Funding Council for England (HEFCE)—have mediated the relationship between the state and the universities. The evidence suggests that the coupling of the state to the universities follows one of three tracks: compliance, resistance and seduction. The article explores what factors determine why one relationship (or combination of relationships) prevails, and explains patterns of change over time. The overall conclusion is that institutional interaction is very complex, and it is inaccurate—as is sometimes claimed—to view the funding council as little more than a compliant channel of government policy.     

Funding Research: An Exploration of Inter-Discipline Variations

In 1993, the Higher Education Funding Council for England (HEFCE) introduced a new system for determining the research component of block grant funding to English universities. The inter-disciplinary differences in the amounts allocated suggest funding anomalies which are not related to the costs of research infrastructure in those disciplines. Analyses of the allocation procedure indicate how those anomalies have come about.
I am grateful to the staff of the HEFCE for providing tabulations of unpublished data, and for background information of the allocation procedure, and to Mr R. E. Goodchild for useful discussions and advice.     

Globalisation and Higher Education Restructuring in Hong Kong,Taiwan and Mainland China

Globalisation and the evolution of the knowledge-based economy have caused dramatic changes in the character and functions of higher education in most countries around the world. However, the impacts of globalisation on universities are not uniform even though similar business-like practices have been adopted to cope with competition in the global marketplace. The pressure for restructuring and reforming higher education is mainly derived from growing expectations and demands of different stakeholders in society. In the last decade, government bureaucracy, public service institutions and higher education institutions and universities have been significantly affected by the tidal wave of the public sector reform around the world. Apart from improving the efficiency and effectiveness of public services, universities are confronted with a situation in which the principles of financial accountability and responsiveness to stakeholders prevail amidst the massification stage under the condition of global economic retrenchment. In response to such pressing demands for change, policies and strategies of decentralisation, privatisation and marketisation are becoming increasingly popular measures in university governance. Reform strategies and measures like quality assurance, performance evaluation, financial audit, corporate management and market competition are adopted to reform and improve the performance of the higher education sector. This article examines the most recent higher education reforms and restructuring in Hong Kong, Taiwan and Mainland China, with particular reference to the issues related to globalisation of decentralisation and marketisation in higher education.     

高校建设工程项目全过程跟踪审计的必要性和重点内容探讨

随着我国高等教育事业的发展,高校招生数量逐年增加,许多高校原有的办学规模和设施已不能适应发展的需要,各高校通过贷款等融资方式加大基建投入,扩大办学规模,提高办学效益和整体实力。为了保证高校建设工程项目的质量,规范投资,充分发挥资金的使用效率,全国各高校的内部审计机构都开始推行全过程跟踪审计工作。全过程跟踪审计能够在招投标阶段、施工合同、工程设计变更、施工现场签证、隐蔽工程、工程结算等阶段起到节约资金,提高投资效益,加强和改进建设项目管理,降低工程风险,预防腐败行为滋生等作用。