高校二级学院领导经济责任同步审计的思考  

On Accountability Audit of Leaders in a University's Colleges and Departments

作　　者：黄文光[1] 

机构地区：[1]宁波大学审计处,浙江宁波315211

出　　处：《宁波大学学报（教育科学版）》2018年第1期61-65,共5页Journal of Ningbo University(Educational Science Edition)

基　　金：浙江省教育厅2016年科研项目"新形势下高校二级学院廉政风险防控的重点及对策"(Y201635587);宁波大学2017年校级科研项目"高校二级学院党政领导干部经济责任同步审计模式研究"(XD17002)

摘　　要：结合高校内管干部经济责任审计实践,同时借鉴地方党政领导经济责任同步审计的做法和经验,基于高校二级学院党政主要领导干部经济责任同步审计必要性论述,探讨了二级学院开展经济责任同步审计所面临的审计内容与评价内容不一致、党政责任区分难度大、审计人员能力素质有限、联动机制不健全等困难和挑战,并提出确定审计重点、把握审计内容、完善审计评价、提升审计能力、加强审计联动等对策与建议。This paper analyzes and expounds the necessity of the accountability audit of the CPC and administrative chiefs in colleges and departments of a university according to the practice of accountability audit of university-appointed leaders with reference to synchronized accountability audit of governments. It discusses the challenges of synchronized audit from the aspects of misplaced audit content and evaluation content,indiscernible responsibility of the CPC and administrative chiefs, auditors5 limited capacity and imperfect mechanism. Thus,some countermeasures and suggestions are provided to determine the audit focus on the audit contents,the audit evaluation, auditors’ capacity-building and audit linkage.

关 键 词：二级学院 党政共同负责 经济责任 同步审计 

分 类 号：G643[文化科学—高等教育学]