高质量发展视域下公安院校经济责任审计研究  

Research on the Economic Responsibility Audit of Public Security Colleges from the Perspective of High-quality Development

作　　者：佘映华[1] SHE Ying-hua

机构地区：[1]江苏警官学院财务处

出　　处：《江苏警官学院学报》2021年第6期100-103,共4页Journal of Jiangsu Police Institute

基　　金：2018江苏省高校哲学社会科学研究基金项目“公安院校内管干部经济责任审计评价指标体系”(2018SJA0449)。

摘　　要：公安教育高质量内涵式发展对公安院校的经济责任审计工作领导机制、政策性和导向性、审计内容、审计评价、结果的运用、审计技术等方面提出新要求。针对目前公安院校经济责任审计工作存在的工作机制不健全、审计机构和审计队伍建设不能适应审计工作需要、审计范围局限性和内容滞后性、审计评价单一和审计结果运用不够、审计技术手段落后等问题,要进一步加强党委对经济责任审计工作的领导,健全机构队伍,建立科学的评价体系,优化审计方式,改善审计技术和手段,推进审计结果的运用。The high-quality convolution development of public security education puts forward new requirements on the leadership mechanism,policy and orientation,audit content,audit evaluation,application of results and audit technology of economic responsibility audit in public security colleges and universities.In view of such problems as inadequate work mechanism of the audit work,inefficiency of auditors and the audit team,improper audit scope and content,singular audit evaluation,backward audit technology,we should further strengthen the leadership of party committee of economic responsibility audit,improve the organization team,establish a scientific evaluation system,optimize audit methods,improve audit technology and means,and promote the application of audit results.

关 键 词：公安院校 高质量发展 经济责任审计 

分 类 号：D918.2[政治法律—法学]