论高等院校的经济责任审计

On Economic Duty Audit in Colleges

高等院校经济责任审计,是对高校有关领导干部在任职期间其所在部门、单位财务收支以及相关经济活动的审计,鉴证领导干部经济责任履行情况的评价活动。通过分析高等院校经济责任审计实施中存在的困难和暴露的问题,提出加强宣传和提高认识、建立科学的经济责任评价体系、改进审计方法、提高审计质量等措施,完善高校经济责任审计。

The economic duty audit in colleges is to audit the specified departmental or collegiate financial receipt and expenditure and other related economic activities during the school leaders＇ tenure. The audit provides the testimony and appraisal of the school leaders＇ economic duty performance. The paper analyzes the difficulties and problems existent in the practice of college economic duty audit, and points out that to improve college economic duty audit, measures should be adopted to better publicize and recognize the audit, to develop a scientific economic duty evaluation system, and to improve auditing methods and quality.