创建高校审计问责机制的六维构想

Six-dimensional Conception on Founding Audit Accountability Mechanisms in Universities

当前,如何创建高校审计问责机制,推行高校审计问责,提高审计效能,是一项亟待研究解决的重要课题。本文从问责目标、问责依据、问责主体、问责对象、问责内容、问责程序等六个维度,着力于明确问责目标、制定问责依据、明确问责主体、界定问责对象、完善问责内容、规范问责程序等六个领域,对创建高校审计问责机制提出具体构想。

Currently, how to set up and carry out effectively an university audit accountability mechanism is an important subject, which is in urgent need to study and solve. This paper has its discussion from six dimensions, that is, accountability goals, accountability basis, accountability subject, accountability object, contents of accountability and accountability procedures, and thereby brings forth with some tentative concepts on founding audit accountability mechanisms in university.