摘要
[目的/意义]我国高校实行党委领导下的校长负责制,即高校党委会统一领导学校工作,支持校长独立负责地行使职权。但在实际运行过程中,有的高校党委会与校长之间还存在一些职责交叉、权责不明的情况,这既不利于高校的科学发展,也影响了经济责任审计时对领导干部责任的界定。[方法/过程]基于权力运行维度,结合审计实践中发现的问题及解决方案,对高校权力运行机制特别是权力运行的关键节点进行解析。[结果/结论]从权力运行设计、决策及执行等三个层面提出了高校党政主要领导干部经济责任审计的方法及高校党政主要领导干部经济责任的界定原则。据此可以对高校党委书记和校长应承担的经济责任进行较为清晰的界定,也有利于促进高校内部治理结构的完善。
[ Purpose/Significance] Colleges and universities in China carry out the system of president responsibility under the leadership of the Communist Party, which means the Communist Party committee exercises unified leadership and supports the president to discharge his authority independently and responsibly. However, the Party eonmfittee and the president have some intersecting power and responsibilities, and these eases may not be conducive to the scientific development of colleges or universities, and nfight affect the definition of the responsibility of leading cadres in eeononfie responsibility audit. [ Method/Process ] Based on the dimension of power operation, the problems and solutions in the audit practice, this paper analyzes the operating meehanism of power and the key nodes in power operation. [ Result/Conclusion] It puts forward three methods of auditing the economic responsibility of leading cadres at colleges or universities ： power operation design, decision - making and execution. In this way, the economic responsibility of the Party committee secretary and the president of the college or university can be clearly defined in audit, which helps to improve the internal governance structure of colleges and universities.
作者
游春
You Chun(Audit Department,Xihua University,Chengdu,Sichuan 610039,China)
出处
《西部经济管理论坛》
2018年第6期79-84,共6页
West Forum on Economy and Management
关键词
高校
党政主要领导干部
权力运行
经济责任审计
责任界定
eolleges and universities
leading cadres of Party and government
exercise of power
economic responsibility audit
responsibility definition
