高校内部经济责任审计价值提升路径研究——基于湖南省高校的问卷调查  

Research on the Path of Enhancing the Value of Internal Economic Responsibility Audit in Higher Education Institutions——A Questionnaire Survey Based on Universities in Hunan Province

作　　者：钟希余[1] 许淑敏 ZHONG Xi-yu;XU Shu-min(School of Business,Xiangtan University,Xiangtan Hunan 411105)

机构地区：[1]湘潭大学商学院,湖南湘潭411105

出　　处：《湖南财政经济学院学报》2023年第5期49-56,共8页Journal of Hunan University of Finance and Economics

基　　金：国家社会科学基金项目“平台企业数字化垄断的竞争损害及其治理研究”(项目编号:22BGL094)。

摘　　要：内部经济责任审计能有效规范干部权力运行,加强党风廉政建设,推动干部履职尽责,促进干部监督管理,提升组织治理水平。以问卷调查形式对湖南省高校内部经济责任审计的工作开展现状进行调研,结果表明该省高校在机构设置、制度建设、任中审计开展、审计结果公开和结果运用方面存在不足,从而影响了审计价值的有效发挥。针对以上问题,从领导层、制度层、执行层三个层面提出了高校内部经济责任审计价值提升的路径,以进一步发挥高校内部经济责任审计的积极价值。Internal economic responsibility audit can effectively regulate the operation of cadres′power,and strengthen the construction of party conduct and clean governance,and promote cadres to fulfill their duties,and promote cadres′supervision and management,and improve the level of organizational governance.This paper conducts a survey on the current situation of internal economic responsibility auditing in universities in Hunan province in the form of a questionnaire.The results show that there are shortcomings in institutional settings,institutional construction,in-service auditing,disclosure of audit results,and application of audit results,which have affected the effective utilization of audit value.In response to the above issues,a path map for enhancing the value of internal economic responsibility auditing in universities has been proposed from three levels:leadership,institutional,and executive levels,in order to further leverage the positive value of internal economic responsibility auditing in universities.

关 键 词：内部经济责任审计 审计价值 任中审计 审计结果公开 

分 类 号：F820[经济管理—财政学]