审计全覆盖下高校经济责任审计问题及对策

发布时间：2018-04-04 03:57

本文选题：审计全覆盖　切入点：高校审计　出处：《会计之友》2017年12期

【摘要】：经济责任审计在受托责任理论下,通过内部审计部门组织实施,在加强高校党风廉政建设、健全干部监督管理机制、促进干部廉洁自律方面具有重要作用。"审计全覆盖"理念的提出对高校经济责任审计提出更高的要求。采用访问网站和调查了解的方式,通过对辽宁省50所高校经济责任审计工作情况进行调查研究,梳理出目前我国高校经济责任审计普遍存在的问题,诸如机构设置不健全、人员力量不足、审计结果运用不力、整改落实不到位、联席会议制度执行不彻底、领导干部权责不明、评价指标体系缺失等,在分析这些问题的基础上提出改进对策,充分发挥审计的"免疫系统"作用,进一步促进高校强化经济责任审计。
[Abstract]:Under the theory of fiduciary responsibility, economic responsibility audit, through the organization of internal audit departments, plays an important role in strengthening the construction of party style and clean government in colleges and universities, perfecting the mechanism of cadre supervision and management, and promoting cadres' integrity and self-discipline. "The idea of full coverage of audit puts forward higher requirements for the audit of economic responsibility in colleges and universities.By means of visiting the website and investigating and understanding, through the investigation and research on the audit work of economic responsibility in 50 colleges and universities in Liaoning Province, we can sort out the common problems existing in the audit of economic responsibility in colleges and universities in China at present, such as the imperfect setting of institutions.Lack of personnel, inadequate use of audit results, inadequate implementation of rectification and reform, incomplete implementation of the joint meeting system, unclear authority and responsibilities of leading cadres, lack of evaluation index system, and so on. Based on the analysis of these problems, the paper puts forward some countermeasures for improvement.Give full play to the "immune system" of audit and further promote the strengthening of economic responsibility audit in colleges and universities.
【作者单位】：中国医科大学;
【分类号】：F239.47

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