摘要
随着现代教育的不断发展,高校的廉政建设越来越重要。针对高校经济责任审计结果,如财务收支不规范、行政管理中任期目标任务未完成、制度建设缺位、未能遵纪守法廉洁自律等问题,从审计模式、审计制度建设以及审计制约机制三个方面分析高校经济责任审计结果运用不充分的原因,提出提高审计结果质量、推行干部任期轮审制度、加强制度建设、加大有效执行力度等建议。
With the development of modern education,the construction of incorruptible government in colleges and universities is becoming more and more important. By analyzing results of economic responsibility auditing of colleges and universities,such as non-standard financial revenue and expenditure, incomplete tenure objectives in administration, absence of system construction,failure to abide in discipline and self-discipline. On this basis,this paper analyzed the reasons for insufficient use of the results of economic responsibility audit in colleges and universities from three aspects: audit mode, audit system construction and audit restriction mechanism. This paper made the follow suggestions,which includes improving the quality of audit results,implementing the rotation system of cadre tenure,strengthening system construction and enhancing effective implementation.
作者
王砚书
宋月美
Wang Yanshu;Song Yuemei(Accounting School,Hebei University of Economics and Business,Hebei Shijiazhuang 050061,China)
出处
《河北经贸大学学报（综合版）》
2019年第3期64-67,共4页
Journal of Hebei University of Economics and Business(Comprehensive Edition)
基金
河北省社会科学基金项目“京津冀协同发展背景下河北省高校治理研究”(HB18GL086)
关键词
高校
经济责任审计结果
审计模式
审计制度
审计制约机制
colleges and universities
the results of economic responsibility audit
audit pattern
audit system
audit restrict mechanism
