高校经济责任内审评价指标探讨

Evaluation Indexes in University Economic Responsibility Inner Auditing System

高等院校内部审计工作随着高校内部经济责任部门的经济活动的频繁而日趋繁重,而高校内部经济责任审计缺乏评价体系,为避免内审尤其是对经济责任部门领导任期审计评价的随意性,本文尝试提出了财务管理责任、财务责任、会计责任、财经法纪责任等高校内部经济责任部门领导经济责任审计量化指标,以明确经济责任部门领导在任期间应承担的经济责任。

This paper tries to put forward the quantitative indexes in the economic responsibility auditing such as financial management responsibility, financial responsibility, accounting responsibility, discipline supervision responsibility and other economic responsibility to clarify the economic responsibilities borne upon by those in charge of the departments economically responsible.