新规下高校中层领导干部经济责任审计现状及优化对策  

Current Situation and Optimization Countermeasures of Economic Responsibility Audit of Middle-level Leading Cadres in Colleges and Universities under the New Regulations

作　　者：畅蓓 CHANG Bei(Audit Office,Tianjin Sino-German University of Applied Sciences,Tianjin 300500,China)

机构地区：[1]天津中德应用技术大学审计处,天津300350

出　　处：《天津中德应用技术大学学报》2022年第5期18-23,共6页Journal of Tianjin Sino-German University of Applied Sciences

基　　金：天津中德应用技术大学校级课题“基于层次分析法高校中层领导干部经济责任审计评价体系研究”(编号:zdkt2021-019)的研究成果。

摘　　要：伴随高校事业发展,负责各部门及二级学院工作的中层领导干部经济业务活动愈发复杂,中层领导干部经济责任审计倍受重视。目前高校中层领导干部经济责任审计工作存在审计机制尚不完善、审计流程不规范、审计内容单一、审计结果不受重视、信息化建设滞后等问题,新规定下应结合工作实际提出合理的优化策略,发挥内审监督及审计咨询职能,着力提升审计工作实效。With the rapid development of the construction of colleges and universities,the economic and business activities of the middle-level leading cadres in charge of the work of various departments and secondary colleges are becoming more and more complex,and the economic responsibility audit of the middle-level leading cadres has been attached great importance.At present,there are some problems in the economic responsibility audit of middle-level leaders in colleges and universities,such as imperfect audit mechanism,nonstandard audit process,single audit content,ignored audit results,and lagged information construction.Under the new regulations,reasonable optimization strategies should be put forward in combination with the actual work,giving play to the functions of internal audit supervision and audit consultation,and striving to improve the effectiveness of audit work.

关 键 词：高校 中层领导干部 经济责任审计 

分 类 号：G647[文化科学—高等教育学]