关于高职院校中层领导干部经济责任审计的几点思考

Reflections on the Economic Responsibility Audit for Middle-level Cadres in Higher Vocational Colleges

加强中层领导干部内部经济责任审计对于保障高职院校良好的经济活动及运行秩序具有十分重要的意义。高职院校要着重解决好对中层领导干部内部经济责任审计认识和评价问题、内部审计机构与各有关部门的合作与协调问题，以及严格工作程序、讲究工作方法等问题。

To strengthen the economic responsibility audit for middle-level cadres has very important significance for guaranteeing good economic activities and operation order in higher vocational colleges. Higher vocational colleges should focus on solving the problems of the recognition and evaluation of internal economic responsibility audit for middle-level cadres, the problems of cooperation and coordination between internal audit institutions and departments, the strict working procedures and preferable working methods.