高校审计发现问题整改工作:必要性、现状及路径探究  

Analysis of the Ways to Promote the Rectification of the Problems Found in the Audit of Colleges and Universities

作　　者：王翔[1] 王丽萍 宋泊晨 WANG Xiang;WANG Liping;SONG Bochen(Logistics and Industrial Management Office of,Southwest University of Science and Technology,Mianyang 621010,Sichuan,China;Audit office,Southwest University of Science and Technology,Mianyang 621010,Sichuan,China;School of Economics and Management,Southwest University of Science and Technology,Mianyang 621010,Sichuan,China)

机构地区：[1]西南科技大学后勤与产业管理处,四川绵阳621010 [2]西南科技大学审计处,四川绵阳621010 [3]西南科技大学经济管理学院,四川绵阳621010

出　　处：《西南科技大学学报（哲学社会科学版）》2023年第2期49-55,共7页Journal of Southwest University of Science and Technology:Philosophy and Social Science Edition

基　　金：西南科技大学财务审计专项科研项目:高等学校审计整改及结果运用研究,项目编号:22CWSJ007。

摘　　要：本文在对高校审计发现问题整改必要性及现状分析的基础上,提出了促进高校审计发现问题有效整改的路径,包括构建高校审计整改闭环管理体系,高校审计发现问题整改措施,建立健全审计整改工作机制和工作流程,压实被审计单位整改主体责任,深化审计结果运用,以期不断提升审计整改工作的质量和水平。Colleges and universities should establish and improve the long-term rectification mechanism of problems identified by au-dit.This article based on the analysis of necessity and current situation of the university audit found problems rectification,putting forward some ways to promote the effective rectification of university audit problems that include the construction of university audit rectify the closed-loop management system,corrective measures for problems found in university audits,establish and improve the working me-chanism and process of audit rectification,and consolidating the main responsibility of the auditee for rectification,and deepen the use of audit results,and look forward to continuously improving the quality and level of audit rectification work.

关 键 词：高校 审计整改 结果运用 

分 类 号：F239.45[经济管理—会计学]