论高校经济责任审计  

On Economic Responsibility Audit in Universities

作　　者：黎克双[1] 

机构地区：[1]吉首大学商学院,湖南吉首416000

出　　处：《中南林业科技大学学报（社会科学版）》2012年第6期49-51,55,共4页Journal of Central South University of Forestry & Technology（Social Sciences）

基　　金：湖南省哲学社会科学基金项目:"湘西民族地区旅游开发与文化变迁研究"(编号:2010YBB279);省教育审计学会课题:"审计内外环境研究"

摘　　要：近年来,高校腐败现象时有发生,腐败案件呈现多发态势,高校领导干部的经济责任审计作为新时期干部监督管理的重要组成部分,对加强高校的党风廉政建设,改善经济管理,提高办学效益,正发挥越来越重要的作用。通过对高校经济责任审计现状与存在主要问题的剖析,从完善法律法规、规范评价标准、审计关口前移、加强队伍建设、组织协调配合、建立审计成果共享制度等方面提出了完善经济责任审计的建议和对策,在高校建立一套科学合理的经济责任审计长效机制,进一步推进高校经济责任审计工作的开展。In recent years, the university corruption phenomenon, corruption cases presenting with multiple trend, college leaders＇ economic responsibility auditing as a new era of cadre supervision and management important component, to strengthen the Party style and clean government, improve economic management, improve the benefit of running a school, is playing an increasingly important role in. Based on the economic responsibility audit present situation and the existence main problems in the analysis, from perfect law laws and regulations, normative evaluation standards, audit cot reach, strengthen team construction, organization and coordination, the establishment of audit results sharing system, put forward to perfect the economic responsibility auditing suggestion and countermeasure, reasonable economic responsibility audit long-term mechanism, Colleges and universities. in Colleges and Universities to establish a set of scientific and to further promote the economic responsibility audit work in

关 键 词：高校 经济责任审计 对策 

分 类 号：F127[经济管理—世界经济]