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健全机制 拓展职能 提升质量 充分发挥教育系统内部审计作用
2019-04-20 10:40  

RIQIAN,JIAOYUBUXIUDINGCHUTAILE《JIAOYUXITONGNEIBUSHENJIGONGZUOGUIDING》(JIAOYUBULINGDI47HAO)(YIXIAJIANCHENG《GUIDING》)。JIAOYUBUYOUGUANBUMENFUZERENJIU《GUIDING》YOUGUANWENTIHUIDALEJIZHETIWEN。

1.问: 《规定》修订的主要背景是什么?

DA: 2004NIAN,JIAOYUBUZHIDING《JIAOYUXITONGNEIBUSHENJIGONGZUOGUIDING》(JIAOYUBULINGDI17HAO,YIXIAJIANCHENG17HAOLING),YOULITUIDONG、GUIFANHEBAOZHANGLEJIAOYUXITONGNEIBUSHENJIGONGZUODEFAZHAN。DANSHI,SUIZHEJINGJISHEHUIFAZHAN,JIAOYUXITONGNEIBUSHENJIGONGZUODENEIWAIBUHUANJINGFASHENGLEJIAODAGAIBIAN。YISHIDANGZHONGYANGDUINEIBUSHENJIGONGZUOYOUXINYAOQIU。2018NIAN5YUE,XIJINPINGZONGSHUJIZAIZHONGYANGSHENJIWEIYUANHUIDIYICIHUIYISHANGZHICHU,YAOCHONGFENDIAODONGNEIBUSHENJIHESHEHUISHENJIDELILIANG,ZENGQIANGSHENJIJIANDUHELI。JIAQIANGNEIBUSHENJIGONGZUO,FAHUINEIBUSHENJIZUOYONG,SHIDANGZHONGYANGDUISHENJIGONGZUOXINDEBUSHUHEYAOQIU。ERSHINEIBUSHENJILILUNHESHIJIANYOUXINFAZHAN。JINNIANLAI,NEIBUSHENJI“MIANYIXITONG”GONGNENG、FENGXIANGUANLI、NEIBUKONGZHIHEWANSHANZHILIDENGXINLINIANZHUBUQUELI,NEIBUSHENJIDEZHINENGDINGWEIFASHENGJIAODABIANHUA,FAHUIZUOYONGDEKONGJIANHEFANWEIYUELAIYUEKUANGUANG。SANSHISHENJISHUGUANYUNEIBUSHENJIGONGZUOYOUXINGUIDING。《SHENJISHUGUANYUNEIBUSHENJIGONGZUODEGUIDING》(SHENJISHULINGDI11HAO)JINYIBUMINGQUELENEIBUSHENJIDEXINDINGWEI,DIAOZHENGLENEIBUSHENJIZHINENGZHIZE,QIANGHUALENEIBUSHENJIDULIXING,GUIFANLESHENJIJIEGUOYUNYONGDENG,DUINEIBUSHENJIGONGZUOTICHUMINGQUEYAOQIU。SISHIJIAOYUXITONGNEIBUSHENJIYOUXINXUQIU。GUOJIACAIZHENGXINGJIAOYUJINGFEILIANXU6NIANZHANGDPBIZHONGCHAOGUO4%。JIAOYUXITONGNEIBUSHENJIBUJINYAOBAOZHANGZIJINSHIYONGANQUAN,HAIYAOCUJINZIJINSHIYONGXIAOYITIGAO、JIAQIANGNEIBUKONGZHI、FANGFANZIJINFENGXIAN,ZHEIDUINEIBUSHENJIGONGZUOSHENDUTICHULEGENGGAOYAOQIU。17HAOLINGYIBUNENGWANQUANSHIYINGSHANGSHUNEIWAIBUXINGSHIBIANHUADEXUYAO。YINCI,AGGUANGDONGHUIDUI17HAOLINGJINXINGLEQUANMIANXIUDING,TICHULEXINSHIDAIJIAOYUNEIBUSHENJIDEDINGWEI、JIGOU、RENYUAN、ZHIZE、QUANLI、JIANDUDENG,WANSHANLEJIAOYUXITONGNEIBUSHENJIZHIDU,YOULIYUJINYIBUFAHUINEIBUSHENJIZAIJIAOYUZHILIZHONGDEZHONGYAOZUOYONG,TUIDONGJIAOYUZHILITIXIHEZHILINENGLIXIANDAIHUA。

2.问: 与17号令相比,《规定》有哪些重要变化?

DA: 《GUIDING》YIXIJINPINGXINSHIDAIZHONGGUOTESESHEHUIZHUYISIXIANGWEIZHIDAO,GUANCHELUOSHIDANGDESHIJIUJIESIZHONGQUANHUIJINGSHENHEQUANGUOJIAOYUDAHUIJINGSHEN,XISHOUHECAINALEYOUGUANDANWEIJINNIANLAIYIXIEHAODEJINGYANZUOFA,YU17HAOLINGXIANGBI,BIANHUAZHUYAOTIXIANZAIYIXIASIGEFANGMIAN。YISHIJINYIBUJIANQUANNEIBUSHENJILINGDAOTIZHIHEGUANLIJIZHI,JIAQIANGDANGDUINEIBUSHENJIGONGZUODELINGDAO,MINGQUEDANWEIDANGZUZHI、ZHUYAOFUZERENYAOZHIJIELINGDAONEIBUSHENJIJIGOU,BINGKEGENJUGONGZUOXUYAOCHENGLISHENJIWEIYUANHUI。ERSHIGENJUJIAOYUGAIGEHEFAZHANSHIJIAN,MINGXIJIAOYUXITONGNEIBUSHENJIDEDINGWEIHEZHINENG,TUOZHANZHIZEFANWEI。SANSHIBAOZHANGNEIBUSHENJIJIGOUHERENYUANDEQUANLI、YIWU,QIANGHUANEIBUSHENJIDEDULIXING,BAOZHANGNEIBUSHENJILVZHIJINZEDENENGLI。SISHIJIAQIANGNEIBUSHENJIGUANLIHEZHILIANGKONGZHI,FENGFUJIEGUOYUNYONGFANGSHIHENEIRONG,GENGJIACHONGFENFAHUISHENJIZUOYONG。

3.问: 《规定》对内部审计的职能职责有哪些新要求?

DA: YISHIZENGJIALENEIBUSHENJIDE“JIANYI”ZHINENG。NEIBUSHENJIBUJINYAOJIESHIWENTI,GENGYAOJIEJUEWENTI。NEIBUSHENJIYAOTONGGUOTICHUKEXUEDEJIANYI,TUIDONGDANWEIJIAQIANGZHIDUAGGUANGDONGHUI、WANSHANGUANLIJIZHI,GAIJINGUANLIFANGSHI,JIEJUE“LVSHENLVFAN”DEWANJI。ERSHIQIANGHUALENEIBUSHENJIDE“YUJING”GONGNENG。NEIBUSHENJIGONGZUOJUYOUDULI、KEGUAN、ZONGHEDEYOUSHI,YINEIBUKONGZHI、FENGXIANGUANLIWEIDAOXIANGKAIZHANSHENJIJIANDU,FANGZHIMIAOTOUXINGWENTIZHUANHUAWEIQUSHIXINGWENTI、FANGZHIJUBUXINGWENTIYANBIANWEIQUANJUXINGWENTI,TUIJINSHENJIGONGZUOCONGSHIHOUJIANDUDAOSHIQIAN、SHIZHONGJIANDU。SANSHITUOZHANLENEIBUSHENJIDEZHIZEFANCHOU。JIEHEJIAOYUXITONGGONGZUOSHIJI,ZENGJIALEGUANCHELUOSHIGUOJIAZHONGDAZHENGCECUOSHIQINGKUANG,FAZHANGUIHUA、ZHANLVEJUECE、ZHONGDACUOSHIHENIANDUYEWUJIHUAZHIXINGQINGKUANG,BANXUE、KEYAN、HOUQINBAOZHANGDENGZHUYAOYEWUHUODONGDEGUANLIHEXIAOYIQINGKUANG,ZIRANZIYUANZICHANGUANLIHESHENGTAIHUANJINGBAOHUZERENDELVXINGQINGKUANG,JINGWAIJIGOU、JINGWAIZICHANHEJINGWAIJINGJIHUODONGQINGKUANGDENGSHENJIZHIZE。

4.问: 《规定》如何增强教育系统内部审计履职能力?

AG广东会DA: 《GUIDING》ZHUYAOCONGYIXIASIFANGMIANLAIZENGQIANGJIAOYUXITONGNEIBUSHENJILVZHINENGLI: YISHIMINGQUENEIBUSHENJILINGDAOJIZHI。DANWEIDANGZUZHI、ZHUYAOFUZERENYAOZHIJIELINGDAONEIBUSHENJIJIGOUKAIZHANGONGZUO,DINGQITINGQUNEIBUSHENJIGONGZUOHUIBAO,JIAQIANGDUINEIBUSHENJIFAZHANZHANLVE、SHENJIZHILIANGKONGZHI、SHENJIDUIWUAGGUANGDONGHUIDENGZHONGYAOSHIXIANGJINXINGGUANLI。ERSHIJIANQUANNEIBUSHENJIRENYUANHUIBIZHIDU。WEIBAOZHENGNEIBUSHENJIDULIXING,AGGUANGDONGHUIGUIDINGNEIBUSHENJIRENYUANBUDECANYUKENENGYINGXIANGDULI、KEGUANLVXINGSHENJIZHIZEDEGONGZUO,TEBIEMINGQUELEBUDECANYUBEISHENJIDANWEIYEWUHUODONGDEJUECEHEZHIXING。SANSHIWANSHANNEIBUSHENJIRENYUANJILIZHIDU。DANWEIYAOGENJUNEIBUSHENJIGONGZUOTEDIAN,WANSHANNEIBUSHENJIRENYUANKAOHEPINGJIAZHIDUHEZHUANYEJISHUGANGWEIPINGPINZHIDU,BAOZHANGNEIBUSHENJIRENYUANXIANGYOUXIANGYINGDEJINSHENG、AGGUANGDONGHUI、RENZHI、XINCHOUJIXIANGGUANDAIYU。SISHIJIANLINEIBUSHENJIRENYUANBAOHUZHIDU。GUIDINGNEIBUSHENJIRENYUANYINLVXINGZHIZESHOUDAODAJI、BAOFU、XIANHAIDE,ZHUYAOFUZERENYINGDANGJISHICAIQUBAOHUCUOSHI,BINGDUIXIANGGUANZERENRENYUANJINXINGCHULI,SHEXIANFANZUIDE,YISONGSIFAJIGUANYIFAZHUIJIUXINGSHIZEREN。

5.问: 《规定》对内部审计管理提出了哪些要求?

DA: SHENJIZHILIANGSHISHENJIGONGZUODESHENGMINGXIAN,WEIJINYIBUTIGAONEIBUSHENJIZHILIANG,CHONGFENFAHUINEIBUSHENJIZUOYONG,AGGUANGDONGHUIDUINEIBUSHENJIGUANLITICHULEWUFANGMIANDEYAOQIU。YISHIJIANLIGONGZUOGUIFAN。NEIBUSHENJIJIGOUYAOYIZHAOSHENJIFALVFAGUI、XINGYEZHUNZEHESHIWUZHINANDENGJIANLIJIANQUANNEIBUSHENJIGONGZUOGUIFAN,RUZHIDINGGONGZUOGUICHENG、SHENJIGONGZUOZHINANDENG,ZONGJIESHENJIJINGYAN,YOUHUASHENJILIUCHENG,SHINEIBUSHENJIGONGZUOZHUJIANCHENGXUHUA、GUIFANHUA、ZHIDUHUA,TIGAOXIAOLVHEZHILIANG。ERSHIKEXUEHELIZHIDINGSHENJIZHONGZHANGQIGUIHUAHENIANDUJIHUA。NEIBUSHENJIJIGOUYAOGENJUBENDANWEIJIANDUXUYAOHESHENJIZIYUANDENGSHIJIQINGKUANG,CHONGFENKAOLVDANWEIFAZHANMUBIAO、ZHILIJIEGOU、GUANLITIZHI、FENGXIANZHUANGKUANGDENGYINSU,QUEDINGSHENJIZHONGZHANGQIGUIHUAHENIANDUSHENJIJIHUA,ZUODAOYOUDEFANGSHI。SANSHIYOUHUASHENJIZUZHIFANGSHI。WEISHIXIANSHENJIQUANFUGAI,NEIBUSHENJIJIGOUYAOTUCHUSHENJIZHONGDIAN,JUJIAOZHONGDIANLINGYUHEGUANJIANHUANJIE,TANSUORONGHESHI、“1+N”DENGSHENJIZUZHIFANGSHI,TONGSHIJIAQIANGSHENJIXINXIHUAAGGUANGDONGHUI,QIANGHUASHUJUSHENJISIWEI,ZENGQIANGSHUJUSHENJINENGLI,TISHENGNEIBUSHENJIJIANDUXIAONENG。SISHIJIAQIANGZISHENNEIKONGAGGUANGDONGHUI。NEIBUSHENJIJIGOUYINGDANGHELISHEZHISHENJIGANGWEIHEZHIZEFENGONG、YOUHUASHENJIYEWULIUCHENG,WANSHANSHENJIQUANMIANZHILIANGKONGZHI,FANGFANLIANZHENGHESHENJIFENGXIAN。WUSHITIGAOSHENJIZHILIANGHENENGLI。NEIBUSHENJIBUMENYINGDANGYUYEWUBUMENHEZUO,TONGGUOZHAOCHUWENTIYUANYIN,CONGGENBENSHANGJIEJUEWENTIHE“YIPINGCUJIAN”DENGTUJINGTISHENGSHENJINENGLIHESHUIPING。

6.问: 《规定》对内部审计结果运用做出了哪些规定?

DA: YISHITUIJINSHENJIFAXIANWENTIZHENGGAI。WEIJIEJUESHENJIGONGZUOZUIHOUYIGONGLIWENTI,AGGUANGDONGHUIMINGQUEBEISHENJIDANWEIZHUYAOFUZERENWEIZHENGGAIDIYIZERENREN,BINGGUIDINGDANWEIYAOJIANLIJIANQUANSHENJIFAXIANWENTIZHENGGAIJIZHI,WANSHANSHENJIZHENGGAIJIEGUOBAOGAOZHIDU、SHENJIZHENGGAIQINGKUANGGENZONGJIANCHAZHIDU、SHENJIZHENGGAIYUETANZHIDUDENG。ERSHIJIAQIANGSHENJITONGBAOLIDU。JIANGSHENJIJIEGUOHEZHENGGAIQINGKUANGZAIYIDINGFANWEINEITONGBAO,NENGYOUXIAOFAHUIJINGSHIZUOYONG,SHIXIANSHENJI“MIANYIXITONG”YUFANGGONGNENG。SANSHISHIXIANSHENJIJIEGUOGONGXIANGGONGYONG。NEIBUSHENJIJIEGUODEGONGXIANGGONGYONGBUJINYAOZUOYOULIANTONG,YUQITANEIBUJIANDULILIANGXIEZUOPEIHE,JIANGNEIBUSHENJIJIEGUOJIZHENGGAIQINGKUANGZUOWEIYUSUANANPAI、GANBUKAOHE、RENSHIRENMIANHEJIANGCHENGDENGDEZHONGYAOYIJU;HAIYAOSHANGXIALIANDONG,DUISUOSHUDANWEINEIBUSHENJIFAXIANQIEYIJINGJIUZHENGDEWENTIBUZAIZAISHENJIBAOGAOZHONGFANYING,JILISUOSHUDANWEINEIBUSHENJIRENYUANTIGAOSHENJIZHILIANG。

7.问: 教育部在落实《规定》方面,将开展哪些工作?

AG广东会DA: 《GUIDING》YINFAHOU,AGGUANGDONGHUIHAIJIANGKAIZHANSANFANGMIANDEGONGZUO。YISHIJIAQIANGGONGZUOZHIDAO。DUISHENGJIJIAOYUXINGZHENGBUMEN、ZHISHUGAOXIAO、ZHISHUDANWEIJINXINGFENLEIZHIDAO,TUIDONGGEDANWEIJIEHESHIJI,ZHIDINGBENDIFANG、BENDANWEIDENEIBUSHENJIGUANLIGUIDING。ERSHIJIADAPEIXUNLIDU。JIADADUIGUOJIAZHONGDAZHENGCECUOSHILUOSHIQINGKUANG、YEWUHUODONGGUANLIHEXIAOYIQINGKUANGDENGSHENJIYEWUHENEIBUSHENJIGUANLIDENGFANGMIANDEPEIXUN,TIGAONEIBUSHENJIDUIWUDELVZHIJINZENENGLI。SANSHIKAIZHANDIAOYANPINGJIA。DUIGEDANWEINEIBUSHENJIZHIDUAGGUANGDONGHUI、GONGZUOKAIZHAN、GONGZUOZHILIANGDENGGUANLIGONGZUOJINXINGSHENRUDIAOYAN,KAIZHANJIANDUJIANCHAHEKAOHEPINGJIA,YIPINGCUJIAN,DUCUGEDANWEIJINYIBUTISHENGNEIBUSHENJIDEGONGZUOSHUIPING。

(来源:AG广东会

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