对高校推行经济责任审计的思考

Thinking on the Practice of the Economic Duty Audit at Universities

经济责任审计是我国从源头上治理腐败,加强廉政建设,促进党风好转的有效措施。近年来,高校虽然开展了经济责任审计并积累了一些经验,但举步维艰。文章从高校经济责任审计的实际出发,阐述了审计程序、方法、内容及评价标准方面存在的问题,对此提出了相应的对策。

The economic duty audit is an effective measure to get rid of corruption,enhance honest political construction and promote good atmosphere of the party.In the recent years,universities in China have developed the economic duty audit and gathered some experiences,but things are still not easy.Based on the reality of the economic duty audit at universities,the paper expounds the problems in the process,method,content and evaluation standards of the audit.It also puts forward the corresponding countermeasures.