浅议如何推进高校内部经济责任审计工作
发布时间：2018-11-08 17:06
【摘要】：正1.分类管理,推进有重点的审计全覆盖按照岗位性质、管理资金与资产规模等标准,对审计对象进行分类。可将经济活动复杂、资金往来量大的部门和单位作为重点审计对象,加强监督;对资金量小、业务内容少的部门领导干部的离任审计,以离任交接代替离任审计,最大限度节约审计资源,缓解高校内部审计力量不足与审计任务繁重之间的矛盾。在分类管理、离任交接的基础上,进一步完善项目计划管理,把年度项目计划与中长期计划相结合,建立经济责任
[Abstract]:Regular 1. Classified management, promote the key audit coverage according to the nature of the post, management of funds and assets and other standards, classification of audit objects. The departments and units with complex economic activities and large amount of funds can be regarded as the key audit objects to strengthen supervision; To audit the departure of leading cadres with small amount of funds and less business content, to replace the outgoing audit with the handover, to save the audit resources to the maximum extent, to alleviate the contradiction between the insufficiency of the internal audit power and the heavy audit task in colleges and universities. On the basis of classified management and handover, the project planning management should be further improved, the annual project plan should be combined with the medium- and long-term plan, and the economic responsibility should be established.
【作者单位】： 广西财经学院;
【分类号】：F239.47
[Abstract]:Regular 1. Classified management, promote the key audit coverage according to the nature of the post, management of funds and assets and other standards, classification of audit objects. The departments and units with complex economic activities and large amount of funds can be regarded as the key audit objects to strengthen supervision; To audit the departure of leading cadres with small amount of funds and less business content, to replace the outgoing audit with the handover, to save the audit resources to the maximum extent, to alleviate the contradiction between the insufficiency of the internal audit power and the heavy audit task in colleges and universities. On the basis of classified management and handover, the project planning management should be further improved, the annual project plan should be combined with the medium- and long-term plan, and the economic responsibility should be established.
【作者单位】： 广西财经学院;
【分类号】：F239.47
【相似文献】
相关期刊论文 前10条
1 耿平安;离任审计对我的帮助[J];审计理论与实践;2000年08期
2 柏淑杰;离任审计若干问题小议[J];审计理论与实践;2000年09期
3 苏俊利;离任审计要注重“回头看”[J];审计理论与实践;2000年11期
4 侯桂华;搞好领导离任审计 促进企业健康发展[J];鞍钢技术;2000年10期
5 吴桂如,曾建军;党政领导干部离任审计中存在的问题及对策[J];江西审计与财务;2000年03期
6 江德礼;离任审计中的“四个不到位”[J];江西审计与财务;2000年03期
7 邹仁华;离任审计后续工作要跟上去[J];江西审计与财务;2000年05期
8 严明华,杨厚成;基层领导干部离任审计浅议[J];江西审计与财务;2000年10期
9 许玉华;实行领导干部离任审计问题探讨及做法[J];南方冶金学院学报;2000年06期
10 于江宏;进行离任审计评价的几点做法[J];山东审计;2000年01期
相关会议论文 前1条
1 谭明文;;试论离任审计的现状及对策[A];对外经贸财会论文选第十四辑[C];2002年
相关重要报纸文章 前10条
1 本报记者 左永刚;离任审计应做集中换届“争先锋”[N];财会信报;2006年
2 通讯员 常慧德 记者 周丛松;鞍钢实行工会主席离任审计制[N];工人日报;2000年
3 记者 马婧妤 周，
本文编号：2319136
本文链接：https://www.wllwen.com/jingjilunwen/sjlw/2319136.html
