摘要
基于落实《党政主要领导干部和国有企事业单位主要领导人员经济责任审计规定》,通过对高校内部管理干部经济责任审计的实施情况和现状进行总结和反思,从加强领导、审计计划、审计重点、审计内容、审计通知、审计报告、征求意见、审计结果反馈和审计评价九个方面,提出改进内部管理干部经济责任审计工作的建议,并对进一步推进高校内部审计工作提出思考。
Based on the implementation of the regulations on economic responsibility audit of the main leading cadres of the party and government and the main leaders of state-owned enterprises and institutions,this paper summarizes and reflects on the implementation and current situation of the economic responsibility audit of the internal management cadres in Colleges and universities,from strengthening the leadership,audit plan,audit focus,audit content,audit notice,audit report,soliciting opinions From the nine aspects of audit results feedback and audit evaluation,this paper puts forward suggestions on improving the economic responsibility audit of internal management cadres,and puts forward some thoughts on further promoting the internal audit work in Colleges and universities.
作者
郭嘉
夏凌君
GUO Jia;XIA Ling-jun(Dalian Minzu University,Dalian Liaoning 116605,China)
出处
《大连民族大学学报》
2021年第4期378-381,共4页
Journal of Dalian Minzu University
基金
辽宁省审计厅重点科研课题(20LNSJ86)
中央高校基本科研业务费专项资金资助项目(202003005)。
关键词
高校
经济责任审计
内部审计
colleges and universities
the audit of the economic responsibility
internal audit
