高校内部经济责任审计整改工作探析  

Analysis of Rectification Work in Internal Economic Responsibility Audit of Colleges and Universities

作　　者：赵琳[1] ZHAO Lin(Northeast Normal University)

机构地区：[1]东北师范大学

出　　处：《当代会计》2023年第21期112-114,共3页Contemporary Accounting

摘　　要：随着我国高等教育事业的不断发展,高校的规模日益扩大,经济活动日益丰富,同时经济管理的复杂性也逐渐增强。高校内部经济责任审计作为高校内部控制管理的重要组成部分,是确保高校财务合规、风险防控、内部管理规范的重要机制,不仅可以推动高校领导干部履职尽责,还有助于推动高校的科学发展和内部治理的现代化。阐述了高校经济责任审计整改的重要性,分析了高校经济责任审计整改过程中存在的问题,并提出了改进措施。With the continuous development of higher education in China,the scale of colleges and universities is expanding day by day,economic activities are becoming more and more abundant,and the complexity of economic management is gradually increasing.Internal economic responsibility auditing in universities,as a crucial component of internal control management,serves as a vital mechanism to ensure financial compliance,risk prevention,and the standardization of internal management within higher education institutions,which not only promotes the responsible performance of university leaders but also contributes to the scientific development of universities and the modernization of internal governance.This paper elucidates the significance of rectification in economic responsibility auditing within higher education institutions,analyzes the challenges encountered during the rectification process,and proposes improvement measures.

关 键 词：高校 经济责任 审计整改工作 

分 类 号：F239[经济管理—会计学]