高校经济责任审计结果运用的新机制研究

On the New Mechanism for Applying Economic Responsibility Audit Results in Universities

经济责任审计结果运用作为审计工作的最后一环,决定着审计监督职能能否得到最大程度的发挥。目前高校经济责任审计存在内部审计部门独立性差、审计工作关联方对经济责任审计的重视程度有待提高等问题,对此高校应优化顶层设计,加强经济责任审计的制度建设,整合高校审计资源,提高审计效能,以便提高经济责任审计结果的运用效率。

As the last part of the audit work,the application of economic responsibility audit results determines whether the audit supervision function can be maximized.At present,there are problems in the economic responsibility audit of universities,such as poor independence of internal audit departments and the need to increase the attention of audit related parties to economic responsibility audit.Therefore,universities should optimize the top-level design,strengthen the system construction of economic responsibility audit,integrate university audit resources,and improve audit efficiency in order to improve the efficiency of using economic responsibility audit results.