防范地方高校经济责任审计中财务风险的对策

近年来,地方高校办学体制和投资主体日益呈现出多元化,财务管理较以前有了更大的自由,但存在的财务风险不可忽视。本文根据地方高校近年来接受政府审计的实践,对经济责任审计中存在的基建修缮、物资采购、对外投资等方面存在的财务风险进行分析,着重剖析产生财务风险的成因,从对经济责任审计的错误认识、内部控制系统、高校内部审计部门的监管、财务部门的会计监督等方面进行展开;最后,提出了防范财务风险的若干对策。

The Solution to Financial Risks of Economic Responsibility Audit at Local Colleges and Universities

In recent years, with the diversification of operation system and investors for local colleges and universities, financial management has greater freedom, but at the same time, the financial risks cannot be ignored. According to the practice of government audit to local colleges and universities, on the existence of the problems about economic responsibility audit, such as construction and renovation, material procurement, investment abroad, this paper analyzes the causes of the financial risk from the following aspects, for instance, false understanding of economic responsibility audit, supervision of internal audit ＆ financial sector departments at colleges and universities. In the end, this paper puts forward some countermeasures of preventing financial risks.