高校内部经济责任审计改进研究——高校中层领导干部经济责任审计缺失分析  

Research on the improvement of internal economic responsibility audit in Colleges and Universities——A case analysis of middle school leading cadres’ economic responsibility audit

作　　者：陈禹洁[1] 王红梅[1] 刘娟 Chen Yujie;Wang Hongmei;Liu Juan(Audit Department,North China institute of Aerospace Engineering ,Langfang Hebei 065000 China)

机构地区：[1]北华航天工业学院

出　　处：《石家庄铁路职业技术学院学报》2019年第3期81-85,共5页Journal of Shijiazhuang Institute of Railway Technology

基　　金：河北省高等学校人文社会科学研究项目(2019年,课题编号:SZ19081)

摘　　要：以A高校开展中层领导干部经济责任审计实施过程为个案研究对象,通过对计划实施、审计准备、审计实施等主要审计内容的研究,进一步对高校内部经济责任审计实施过程进行缺失性分析,从而总结归纳高校内部经济责任审计改进的对策与建议,扎实推进高校内部经济责任审计工作的有效开展。This paper takes the implementation process of economic responsibility audit of middle-level leading cadres in A University as a case study. Through the study of the main audit contents such as plan implementation, audit preparation and audit implementation, it further analyzes the deficiencies of the implementation process of internal economic responsibility audit in Colleges and universities, and summarizes the countermeasures and suggestions for improving internal economic responsibility audit in Colleges and universities. Promote the effective development of internal economic responsibility audit in Colleges and universities.

关 键 词：高校 经济责任审计 缺失分析 

分 类 号：F239[经济管理—会计学]