高校领导干部经济责任审计评价指标体系构建——基于科学发展观的视角  

College Leaders' Economic Responsibility Audit Evaluation Index System Construction:Based on the Perspective of Scientific Outlook on Development

作　　者：张梦[1] 

机构地区：[1]重庆大学审计处,重庆400044

出　　处：《重庆理工大学学报（社会科学）》2014年第8期52-56,62,共6页Journal of Chongqing University of Technology（Social Science）

基　　金：中国教育审计学会2011-2012年度教育审计科研课题重点项目"教育系统领导干部经济责任审计规范性研究"(中教审发[2011]第9号)的研究成果

摘　　要：在新的形势下,如何在高校领导干部经济责任审计中贯彻科学发展观,用"以人为本"、"可持续发展"、"全面发展"、"协调发展"、"等理念,构建科学合理的高校领导干部经济责任审计评价指标体系,是我们面临的一个崭新课题。本文从科学发展观与高校领导干部经济责任审计评价指标体系之间的内在关联入手,对高校领导干部经济责任审计评价指标体系构建提出了一些看法。Under the new situation,how to carry out scientific outlook through the economical ac-countability audit of leading cadres in higher institutions,and how to use the concept of“people-ori-ented”,“all-round development”,“harmonious development”,“sustainable development”to con-struct a scientific and reasonable evaluation index system for the economical accountability audit of leading cadres in higher institutions,is a completely new topic for us.This article offers a few views on how to construct evaluation index system for the economical accountability audit of leading cadres in higher institutions,from the aspects of the inherent relation between scientific outlook on develop-ment and indicators of economic accountability audit of leading cadres in higher institutions.

关 键 词：科学发展观 高校 经济责任审计 评价指标体系 

分 类 号：F239.45[经济管理—会计学]