高校内部经济责任审计现状、对策及未来展望  

The Status Quo,Strategies and Prospects of Internal Economic Responsibility Auditing in Colleges and Universities

作　　者：杨银开 Yang Yinkai(Yunnan Tourism College,Kunming 650221,China)

机构地区：[1]云南旅游职业学院,昆明650221

出　　处：《大理大学学报》2023年第11期115-121,共7页Journal of Dali University

摘　　要：高校内部经济责任审计,是高校内部审计机构对高校中层党政领导干部在任职期间履行经济责任开展的审计活动。在对当前高校内部经济责任审计发挥积极作用、标准较高、面临较大压力等现实情况进行分析的基础上,进一步探究在具体审计工作中面临的制度机制不完善、质量较难得到保证、作用未能充分发挥、过分依赖社会中介机构等困难,有针对性地提出建立和完善制度机制、确保审计质量、充分发挥审计作用、合理配置审计力量等方面的对策措施,同时展望未来的发展机遇。The internal economic responsibility auditing in the university is an auditing activity executed by the internal audit department of colleges and universities,aiming at examining the economic responsibility taken by the middle-level party cadres during their tenures.Based on the current situation that the internal economic responsibility auditing plays an active role,requires higher standards and faces greater pressure,this paper further explores the difficulties encountered in the specific auditing work,such as inadequate institutional systems,difficulty of guaranteeing the auditing quality,failure to give full play to its role and over-reliance on social intermediaries.Following these investigations,this paper also proposes countermeasures to establish and improve institutional systems,ensure audit quality,give full play to the role of auditing,and reasonably allocate audit forces.Finally,this paper anticipates future development opportunities for the internal economic responsibility auditing in colleges and universities.

关 键 词：高校 经济责任审计 现状 对策 展望 

分 类 号：F239.47[经济管理—会计学] G647.5[经济管理—国民经济]