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px215467
Wysłany: Sob 20:04, 05 Lut 2011
Temat postu: tory burch reva Construction of University Audit I
Construction of University Audit Information Practice and Research
In order optimize resource structure, comply with the requirements of knowledge-based economy. (E) The financial concept of human innovation. Implementation of the awareness of the financial participation of employees; and third,
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, to increase investment in software resources, corporate culture and to foster good interpersonal relationships to create a good environment. Second,
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, the financial management objectives of the innovation from the general sense, the enterprise resource allocation goal is to have a reasonable allocation of resources to optimize their use. Three issues involved here: First, what kinds of resources allocation, and second, the allocation of resources to whom the third is how to determine the optimal configuration to achieve? In the knowledge economy, financial management objectives of the innovation system consists of four components: 1. Financial resources. Plaque from the decision analysis side, traditional management accounting focus during the decision-making analysis and results of calculations using the model first, to the neglect of model analysis and results of the use of the premise of taking a few computed process, which affects the accuracy of accounting information ; from the decision-making in terms of evaluation criteria, the current financial management evaluation criteria used in decision-making is mainly to maximize profits (minimize costs) and net cash flow the most. These profits, costs and cash standards are the product of a particular age; from Enterprise Manager target point of view, the decision criteria are outdated, at least that far from comprehensive. The goal is to achieve financial management enterprise value maximization and business enterprise value is the reality and future earnings, tangible and intangible assets, their own and external capital markets, economic trends and overall performance. So, the reality of management accounting decision-making can not do without profit,
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, cost, cash and other standards, but should also consider various factors difficult or impossible to measure. 2. Stakeholders and the financial resources of the main. Today, in a pluralistic society, business stakeholders are diverse, and the corporate management of stakeholders usually divided into first and second grade. Among them, the first-level stakeholders is considered to be the same between enterprises have formal,
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, official or contractual relationships, including investors (shareholders and creditors), employees and customers, other stakeholders such as communities, special interest groups and the general public, have been included in the second grade. In the study of property rights theory, the rise in recent years, the a combination of about. Here the basis, and any control of these joint-specific capital in any kind of party,
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, must review paragraph 720 million yuan, the trial reduced the amount of over one hundred million yuan. so much of the workload, there is no juice trial software is not complete secondary of. Second, the construction of university information technology internal audit recommendations' (a) information technology internal audit should be gradual, step by step implementation. trial juice information technology is a long process, various colleges and universities of various sizes, level of management information unbalanced, so information technology internal audit unit should be based on the situation step by step. current audit information technology college the most important issue to be resolved as soon as possible using specialized audit software to replace manual operation, the skilled use of the software on the basis of the trial juice then the progressive implementation of audit information management and information sharing. (b) to strengthen not only understands but also understands the trial juice compound of computer technology personnel training. Currently, the university auditor general computer level is not high, subject to staffing constraints, universities can not the introduction of a large number of professionals, it is necessary to strengthen the existing audit staff training. first of all internal audit staff training in basic computer skills, so that a grasp of basic use and operation of audit software. Second, select some of the trial of young gay juice business skills focusing on the training of financial data conversion, database basics, SQL data query language, network knowledge, simple programming and other content, focus on computer technology to improve the audit staff and audit ability to combine ideas juice. (c) Note that the combination study, with practice, focus on innovation. audit information technology is a very practical work, you need to continue to explore in practice. This requires overcoming the fear of hardship computer audit juice, juice trial projects in various computer-assisted audit active, actively study information Construction of the new problems are to explore the information technology audit under new ideas, constantly sum up experience, and promote information technology audit juice step to a higher level of imports of modern business education MODERNENTERPRlSEEDUCATION135
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