| Thesis management of administrative institutions is mainly aimed at the management of items with strong liquidity and financial funds,such as daily-used office consumables,books,commonly used tools,and fixed assets related to the business work of various departments.In the management of these items,in order to ensure the best use of these items and maximize the resource benefits,it is particularly important to scientifically and effectively manage the item ledger.The traditional management mode is to record the circulation of Thesis through paper materials.When the need to query the ledger data,statistics will be very difficult.Therefore,it is particularly necessary to introduce information technology to the information management of the ledger.Auditing the ledger of Thesis generated during the process of Thesis management is one of the important contents of the audit in the administrative institutions.China has always attached great importance to audit work.In 1983,the Audit Office of the People's Republic of China was established.Since the 19 th CPC National Congress,the state has paid more attention to auditing work.The National Audit Office has issued laws and regulations such as the National Auditing Standards of the People's Republic of China and the Provisions of the National Audit Office on Internal Auditing.Thesis has done three main tasks: the design and implementation of the item ledger management system,the research of the item ledger audit model,and application examples.The first part: the design and implementation of the item ledger management system.The item ledger management system aims to implement scientific and effective management of items.The system stores the basic attributes such as the type,name,unit price,and quantity of items,and stores entry records,application records,approval records,outbound records,return records and other items ledger generated during the item management process,and queries the ledger combination`Classification and statistics.It is designed and implemented with Python language,MySQL database,and the classic framework Django in the Python Web domain and Vue.js,a popular front-end framework.It is connected to the WeChat public account,applied as a "shopping cart",approved and transferred in the OA mode,and confirmed by the code The method of confirming the receipt and replacement,instead of the traditional signature confirmation method,realizes a fast,convenient and secure management process.The second part: research on the item ledger audit model.In order to better use the ledger data in the audit work,thesis designed an audit model according to the requirements of the audit work and integrated it into the item ledger management system.According to the requirements of the audit work,the audit content is proposed,including three parts: warehouse audit,item audit,and personnel audit.Among them,the warehouse audit includes auditing the balance status of the items in the warehouse.The item audit includes auditing the usage rate of various items and the status of the items.Audit items such as time difference between entering and leaving the warehouse,the total amount and total price of various items;personnel audits include the number and total price of various items approved by the audit reviewer,and the total number and total price of various items used by the auditing personnel.Audit items,and design a mathematical model for each audit item.The third part: Application Examples.Thesis ledger management system and audit model were applied to an organization unit of Yunnan Normal University.The deployment environment requirements of the system and the processing method of the historical manual record ledger were introduced in detail,and the system operation effect was demonstrated.The system has convenient operation,process security and features of friendly interface;the audit model is integrated into the item ledger management system,ECharts' rich chart library is used to provide auditors with objective data and charts,which facilitates the audit work and the relevant departments of the administrative institution to understand the use of items and self-examination and correction of daily management of items. |
