反腐高压态势下高校经济责任审计创新研究  

On Economic Responsibility Audit Innovation Research in Universities under the High-pressure Anti-corruption Situation

作　　者：郭海燕[1] 丁含[2] 张世敏[2] 李树海[3] 

机构地区：[1]河北经贸大学纪律检查委员会,河北石家庄050061 [2]河北经贸大学审计处,河北石家庄050061 [3]河北经贸大学,河北石家庄050061

出　　处：《河北经贸大学学报（综合版）》2015年第4期57-60,共4页Journal of Hebei University of Economics and Business(Comprehensive Edition)

基　　金：2014年河北经贸大学廉政建设研究中心课题;2015年河北省高等学校科学研究计划项目(人文社科研究)青年基金项目"高等学校审计问责的困境与出路"(SQ151020)

摘　　要：反腐倡廉建设对于加强党的执政能力,巩固社会主义制度具有重要意义。只有深入开展高校反腐倡廉建设,促进高校各级领导干部自觉抵制"四风",才能净化高校风气。经济责任审计是贯彻执行反腐倡廉建设的重要手段与措施,是预防腐败的"防腐剂",也是反腐的"尖刀"和"利剑"。高校经济审计创新工作应结合当前反腐倡廉建设的要求,加快实现内审机构的独立化,强化内审队伍的专业化建设,推进审计范围向纵深化发展,保证审计监督全过程的连续化及结果的透明化,最终确保责任界定的科学化和整改意见的责任化。It is significant of anti-corruption and upholding integrity construction to strengthen the party＇s ruling ability and consolidate the socialist system. Only work hard to carry out the anti-corruption and upholding integrity construction, and promote the college cadres at all levels conscientiously resisting ＂four winds＂, we can purify the colleges and universities＇ atmosphere. Economic responsibility audit is the important means and measures of anti-corruption, is the ＂corrosion remover＂ of preventing corruption, and is also the anti-corruption knife and sword. Innovation of universities economic auditing work should be combined with the current requirements of the anti-corruption construction, speed up the implementation of internal audit institutions of retrieval, strengthen the specialization construction of the internal audit team, promote the audit scope to longitudinal deepening development, ensure the continuous of the audit supervise whole process and transparent of results,finally to ensure the responsibilities defined scientifically and rectification opinions responsibilized.

关 键 词：反腐倡廉建设 经济责任审计 高校 权力制衡 经济鉴证 内部审计机构 党风廉政建设 问责机制 

分 类 号：F239.47[经济管理—会计学]