试论建设项目跟踪审计

建设项目跟踪审计是对建设项目管理活动全过程进行的审计,是建设项目的效益审计,是现代审计制度的创新.通过分析跟踪审计的优越性,结合效益审计,重点阐述跟踪审计是绩效审计的有效模式;分析跟踪审计在理论和实践中存在的问题及对策.     

企业知识审计活动优化研究:基于社会网络分析视角

知识审计活动是组织活动的重要类型之一,是知识审计深刻内涵与丰富外延的充分体现。通过对30种知识审计架构中的196项知识审计活动进行社会网络分析,识别知识审计活动特征并揭示知识审计活动之间的内在逻辑关联与相互作用关系,同时依据优化原则与流程对知识审计活动进行综合设计,为现代企业更好地认知知识审计、提升审计质量与效率提供帮助和借鉴。     

关于经济责任审计结果运用的探讨

经济责任审计是惩防腐败建设的一项重要内容,是反腐倡廉健康有序进行的保证,也是对领导干部履行经济责任情况作出客观评价的依据。应当大力提升审计结果的利用率,使其在建章立制,规范财经管理和加强对领导干部的教育使用和监督管理中充分发挥了作用。     

教育评价改革背景下实现新一轮审核评估高质量发展的思考

在分析总结上一轮审核评估经验的基础上,新一轮审核评估方案聚焦高质量发展,从多个维度进行改进和升级,包括构建政府与高校之间的新型治理关系、实施柔性分类评价、改革对师生的评价等。在新一轮审核评估即将全面开展之际,需要努力在实践中把评估的高质量发展落到实处,通过评估“不扰民”和迎评“常态化”的有机统一、“正向激励”和“查找问题”的有机统一,确立高校质量保障的主体地位,实现高校的特色发展和长远发展。     

Auditing Chinese higher education? The perspectives of returnee scholars in an elite university

Drawing upon fieldwork conducted in an elite Chinese university and English language literature of audit culture in higher education against the backdrop of Chinese higher education in transition, this paper has discovered that Chinese higher education is undergoing an auditing process. However, this Chinese audit regime is not only guarded by a quantifiable scientism, but also by ideological control of communism and a Confucian guanxixue and paternalism to form a new synthesized pattern of governance, and thus is a different form from neoliberal audit culture in the West. Lastly, the paper warns against the threat posed by the collusion of economic and administrative rationalization to academia in China.     

工程计量签证与工程变更及竣工结算的审核

本文介绍了与工程造价相关的工程计量签证、工程变更及竣工结算审核几个环节的相关管理。     

对我国资源环境审计的战略思考

本文立足我国资源环境审计现状,借鉴国外资源环境审计已有研究成果,深入分析了我国资源环境审计存在的主要问题及其成因,并就如何进一步做好我国的环境资源审计工作发表了自己的看法。     

企业内部控制审计评价指标体系研究

企业内部控制审计评价指标体系是当前亟待研究的一项重要内容。文章在分析了企业内部控制构成要素及其内涵的基础上,从控制环境、风险评估、控制活动、信息与沟通和监督五大方面,构建了一套由39个具体指标构成的企业内部控制审计评价指标体系,建立企业内部控制审计评价模型,并运用评价模型进行案例分析。     

高校财务预算绩效审计评价体系的研究

预算绩效审计评价是高校预算执行管理的重要组成部分,重点审计高校预算执行的经济性、效率性和效果性,并进行评价和考核。本文介绍了高校财务预算绩效审计的内涵,分析和研究高校财务预算绩效审计评价现状及其存在的问题,提出了预算绩效审计评价的主要内容,构建了预算绩效审计评价体系。     

Auditor Independence: Beyond the Dilemma of Combining Auditing and Advisory Activities for the Development of Quality Assurance Systems in Agriculture

Abstract

This article aims to study the design and the organization of auditing systems to develop environmental or quality assurance schemes at the farm level and the role that extension services could play in these processes. It starts by discussing the issue of combining auditing and advisory activities and developing auditing competences. Empirical data is based on a case study conducted in northern France with Chambers of Agriculture including: a) the study of the organizational design set up for the auditing system in order to guarantee its credibility and reliability; b) the analysis of audit training sessions delivered to agricultural advisers. Our results provide a formalization of what can be an audit work and the independence of the auditor. It is argued that the interpretation of independence and the management of the human resources and their competencies determine how extension services get involved in quality assurance systems at the farm level.