高校领导干部经济责任审计监督探析  

Analysis on the Audit and Supervision of Economic Responsibility of University Leaders

作　　者：王美姣 Wang Meijiao(Ningbo University of Finance&Economics,Ningbo 315175,China)

机构地区：[1]宁波财经学院,浙江宁波315175

出　　处：《经济研究导刊》2023年第4期103-105,共3页Economic Research Guide

摘　　要：领导干部经济责任审计新规定的出台及实施,进一步提升了经济责任审计工作的规范性,同时对高校开展领导干部经济责任审计工作提出了更高的要求。如何更好适应新规,强化审计工作,提高审计工作质效,是高校必须解决的迫在眉睫的问题。通过探究高校领导干部经济责任审计在实际工作中出现、隐现及隐藏的一系列问题,分析问题产生的原因,提出问题解决的方法,以提升经济责任审计工作实效,充分发挥好审计监督作用。The promulgation and implementation of the new regulations on economic responsibility audit of leaders have further enhanced the standardization of economic responsibility audit in China,and at the same time,put forward higher and higher requirements for carrying out economic responsibility audit of leaders in universities.How to better adapt to the new rules,strengthen the audit work,improve the quality and efficiency of audit work,is an urgent problem for colleges and universities.This paper mainly explores a series of problems in the actual work of economic responsibility audit of leaders in colleges and universities,analyzes the causes of the problems,proposes solutions to the problems,improves the effectiveness of economic responsibility audit work,and gives full play to the role of audit supervision.

关 键 词：领导干部 经济责任审计 审计问题 绩效审计 

分 类 号：F239.6[经济管理—会计学]