高校经济责任审计存在的问题与对策研究

Research on Existing Problems and Countermeasures of Economic Responsibility Audit in Colleges and Universities

2019年7月两办经济责任审计规定的出台,对推进高校经济责任审计工作、提升经济责任审计工作质量、实现经济责任审计全覆盖,具有十分深远的指导意义和重要作用。从高校经济责任审计外部环境入手,审视出在审计人员配置、审计评价体系、审计结果利用等方面存在亟需改善的问题,就如何提升高校经济责任审计工作、推进高校高质量发展提出对策。高校全面贯彻落实国家对经济责任审计工作的精神和要求,积极转变审计理念,扩展审计监督管理范围,坚持实事求是,客观公正评价,促进干部履职尽责、担当作为,从而推动高校高质量发展,构建新发展格局。

In July 2019,the two offices issued regulations on economic responsibility audit,which has far-reaching guiding significance and important role in promoting the economic responsibility audit work of colleges and universities,improving the quality of economic responsibility audit work,and realizing the full coverage of economic responsibility audit.Starting from the external environment of economic responsibility audit in colleges and universities,this paper points out the problems in the allocation of audit personnel,audit evaluation system and the utilization of audit results,and puts forward countermeasures on how to enhance the efficient economic responsibility audit and promote the high-quality development of colleges and universities.Comprehensive colleges and universities to carry out national spirit and requirements for economic responsibility audit work,to actively explore new stage of development,the new development concept innovation,expand the scope of audit supervision and management,and insist on seeking truth from facts,objective and fair evaluation,promoting cadres role and responsibility,bear,so as to promote the development of high quality in colleges and universities,build a new development pattern.