摘要
新形势下的高等学校领导干部经济责任审计,不再只盯财务,更应重点关注领导干部的重大经济决策。经济决策审计的内容应包括决策内容是否合法、决策过程是否规范、决策效果是否真实、决策资料是否完整四方面。决策审计的评价应坚持实事求是、客观公正的原则。
Under the new circumstances, leading cadres economic wsponsibility audit in colleges and universities is no longer con-cemed with the financial revenues and expenditures, but focus on major economic policy - making. In tiffs paper, a major audit of the impor-tance of economic decision - making and economic decision - making on key content of the audit is to explore.
出处
《教育与教学研究》
2009年第6期53-54,共2页
Education and Teaching Research
关键词
高等学校
领导干部
经济责任审计
经济决策
decision- making
colleges and universities
economic responsibility audit