权力监督视角下高校经济责任审计研究  

University Economic Responsibility Audit from the Perspective of Power Supervision

作　　者：白振飞 白佳玉 BAI Zhen-fei;BAI Jia-yu(School of Pedagogy,Yulin University,Yulin 719000,China;School of Management,Yulin University,Yulin 719000,China)

机构地区：[1]榆林学院教育学院,陕西榆林719000 [2]榆林学院管理学院,陕西榆林719000

出　　处：《榆林学院学报》2024年第4期94-97,共4页Journal of Yulin University

基　　金：国家社科基金项目(21VSZ046)。

摘　　要：高校经济责任审计在维护学校经济秩序、促进学校治理现代化方面发挥着重要的作用。经济责任审计不仅是对高校领导干部经济行为的监督,更是对学校权力运行机制的检验。然而,当前高校经济责任审计在实践中仍存在诸多问题,如缺乏规范性制度体系、审计结果不可靠等,这些问题严重影响了审计的效果和权力监督的作用。因此,从权力监督的视角出发,深入探讨高校经济责任审计的内涵、现状、存在问题及原因,提出相应的对策建议,为高校经济责任审计的实践提供参考和借鉴,有助于推动高校经济责任审计工作的不断完善和发展。With the rapid development of higher education,university economic responsibility audit plays an increasingly important role in maintaining the school economic order and promoting the modernization of school governance.Economic responsibility audit is not only the supervision of the economic behavior of leading cadres in universities,but also the test of the power operation mechanism of schools.However,there are still many problems in the practice of economic responsibility audit in universities,such as the lack of normative system,unreliable audit results,etc.,which seriously affect the effect of audit and the role of power supervision.Therefore,this paper explores the connotation,status quo,existing problems and reasons of economic responsibility audit in universities from the perspective of power supervision,and puts forward corresponding countermeasures and suggestions,in order to provide reference for the practice of economic responsibility audit in universities,and promote the continuous improvement and development of it.

关 键 词：权力监督 高校领导干部 经济责任 审计 

分 类 号：G647[文化科学—高等教育学]