高校经济责任审计优化新思路

New Ideas on the Optimization of Economic Responsibility Audit in Colleges and Universities

本文在分析高校开展经济责任审计必要性的基础上,针对高校经济责任审计在审计认识、审计范围、审计重点、审计成果利用等方面面临着亟待突破的困境,就如何做好高校经济责任审计、助推高校高质量发展方面提出了一些思路。高效经济责任审计,必须加强审计自身建设,明确应有的政治担当、注重不同监督方式的融合、把握审计重点、创新审计方式方法、将审计成果运用贯穿事业发展的始终,督促学校领导干部明确主体责任,实现高校内部的科学决策与规范管理,有效防控风险,提升治理能力和治理水平,从而实现高校的科学发展、内涵发展和高质量发展。

Based on the analysis of the necessity of carrying out economic responsibility audit in colleges and universities,this paper puts forward some ideas on how to do well the economic responsibility audit in colleges and universities and promote the high-quality development of colleges and universities.For efficient economic responsibility audit,we must strengthen the construction of audit itself,clarify the due political responsibility,pay attention to the integration of different supervision methods,grasp the key points of audit,innovate audit methods and methods,apply the audit results throughout the career development,urge the leading cadres of the university to clarify the main responsibility,realize the scientific decision-making and standardized management within the University,and effectively prevent and control risks,improve the governance ability and governance level,so as to realize the scientific development,connotation development and high-quality development of colleges and universities.