浅谈高校经济责任审计存在的问题及对策

Discussion on the Problems in Colleges and Universities Economy Responsibility Audit and the Corresponding Measures

通过对高等学校经济责任审计进行分析与研究,指出高等学校经济责任审计目前主要存在着尚未形成良好的审计环境;审计功能难以全面发挥;对审计结果的运用不够充分;审计队伍及审计人员素质直接影响审计质量等5个方面的问题,并据此提出了相应的改进对策。

With the analysis and study on the audit of economic responsibility of higher education in- stitution this paper presents five essential elements affected the audit quality as follows:unfavorable audit surrounding,inefficient audit function,inadequate use of audit results and the quality of audit group and auditors.On the basis of such analysis the paper proposes some countermeasures to im- prove the present situation.