加强高校经济责任审计工作探析

我国高校开展经济责任审计已有多年,但如何深化其发展,提高经济责任审计的成效,有待进一步研究。加强高校经济责任审计工作,应从增强认识、完善制度建设、明确审计重点、准确把握审计评价、开展任中审计、提高人员素质等方面着力。

Analysis on Strengthening the Auditing of the Economic Responsibility in Universities

Although the university economic responsibility audit work has been carried out for many years in our country, how to deepen its development and raise its effectiveness still need to be further studied. Strengthening the auditing of the economic responsibility in universities should be approached from enhancing understanding, perfec- ting system construction, defining the focal points of audit, accurately grasping the audit evaluation, carrying out the audit during the term of office and raising the caliber of audit staff.