| Doing a good job in basic education is conducive to improving the overall quality of the Chinese nation,and plays an overall,basic,and leading role in cultivating talents of all levels and various types and promoting socialist modernization.Since the 18 th CPC National Congress,the financial input in basic education has been increasing year by year.However,there have been undesirable phenomena such as improper use of basic education funds and education corruption in recent years due to uneven regional development and imperfect system construction.Therefore,how to manage and use the funds for basic education well and make them give full play to their benefits is a problem that we have to face and solve.And it is an effective way to manage and use basic education funds through the internal audit of the education system to ensure the safe use of basic education funds,promote the efficient use of the funds,strengthen internal control and prevent capital risks.This thesis takes the basic education internal audit of the education system in Tongnan District,Chongqing as the research object with literature method,case analysis method,interview method and other research methods.The study has found that the current internal audit of basic education in Tongnan has problems such as incomplete internal audit systems,narrow internal audit scope,inadequate implementation of internal audit procedures,excessively traditional audit methods,and weak audit rectification and supervision,which have affected quality and effect of the internal audit of basic education in Tongnan.So this paper analyzes the causes of the above problems and proposes the countermeasures to improve the internal audit of basic education,that is,by optimizing internal audit environment of education system,improving the quality of internal audit personnel,improving the technology and methods of the internal audit work,highlighting the key fields of education audit,improving the use efficiency of education funds,and further expanding the education internal audit function to improve the quality of internal audit for basic education,so as to ensure that the basic education funds are fully effective and promote the sustainable and healthy development of basic education. |
