多维高校审计问责体系构想  

The Conception of Multidimensional University Audit Accountability System

作　　者：张世敏[1] 丁含[1] 焦丽宁[2] 刘海霞[2] 

机构地区：[1]河北经贸大学审计处,河北石家庄050061 [2]河北经贸大学会计学院,河北石家庄050061

出　　处：《经济与管理》2016年第3期67-70,共4页Economy and Management

基　　金：河北省教育厅青年基金项目(SQ151020);河北省社会科学发展研究课题(2015061203)

摘　　要：审计问责是审计效果拓展和深化的必然要求,高校内部审计问责制是解决目前高校腐败问题的重要手段。高校审计问责体系包括审计问责目标、审计问责要素、审计问责实施流程以及审计问责的制度保障。高校内部审计问责的基本目标是通过追究相关部门及责任人的责任,遏制高校失职、渎职及违法行为,最终目标是实现高校可持续发展。高校内部审计问责的要素主要包括审计问责主体、审计问责客体、审计问责依据和审计问责内容。高校内部审计问责流程主要包括问责启动阶段、调查阶段、决定阶段和申诉阶段。高校内部审计问责的制度保障应从完善相关制度建设、强化审计问责制度化和完善高校审计问责结果公示制度、深入持久地开展岗位责任意识教育等多方面进行。Audit accountability is the inevitable requirement of the expansion and deepening of the audit effect. The internal audit accountability system is an important means to solve the problem of corruption in colleges and universities and it includes audit accountability objectives,audit accountability elements,the implementation process of audit accountability and the system guarantee of audit accountability. The basic goal of internal audit accountability is to investigate the responsibility of the relevant departments and the responsible person,to curb the dereliction of duty and illegal behavior in colleges and universities,the ultimate goal is to achieve sustainable development of colleges and universities. The key elements of the internal audit of colleges and universities include the subject of audit accountability,the object of audit accountability,the basic evidence of audit accountability and the content of audit accountability. The process of internal audit in colleges and universities mainly goes through the starting stage,the investigation stage,the decision stage and the appeal stage. The guarantee work of the Internal audit accountability system in colleges and universities should be carried out by improving the related system construction,strengthening the audit accountability system and improving the publicity system of the audit accountability results,deeply and continuously cultivating the awareness of post responsibility and etc.

关 键 词：高校 内部审计 问责 问责体系 

分 类 号：F239.66[经济管理—会计学]