加强高校处级领导干部经济责任审计成果运用途径探析

Exploration on the Ways to Strengthen the Application of the Results in Financial Responsibility Audit of the Leading Cadres at the Department Level in Colleges and Universities

加强对处级领导干部经济责任审计成果的运用,对于高校领导干部管理、财务制度执行、内控制度建立健全有着重要的现实意义。论文在分析制约审计成果运用因素的基础上,探索出解决这些障碍的若干途径,对加强高校处级领导干部经济责任审计成果运用具有一定的理论和实践指导价值。

It is of great practical significance to strengthen the application of the results in the financial responsibility audit of the leading cadres at the department level for the management of the leading cadres,the implementation of the financial system and the establishment and improvement of the internal control system. Based on the analysis of the factors restricting the application of audit results,this paper explores several ways to solve these obstacles,which has certain theoretical and practical guiding value for strengthening the application of the results in the financial responsibility audit results of leading cadres at the department level in colleges and universities.