加强公办高校审计监督的措施研究

针对公办高校管理存在种种问题,加强审计监督有利于公办高校监督预算执行,监管资金收支,监控基建投资,参谋领导决策,任用干部依据以及打击经济犯罪等方面发挥积极作用。从转变审计监督思路,加大审计监督力度,建立审计监督的激励约束机制,加强内部控制制度建设,发挥内部审计监督职能,加强审计监督队伍建设六个方面提出加强公办高校审计监督的具体措施。

Study on Measures about Strengthening Public Universities' Audit and Supervision

For public universities management problems,strengthening audit and supervision help public universities to play a positive role,such as supervising the budget implementation,monitoring capital expenditure,controlling investment in infrastructure,staffing leadership decision-making,appointing cadres basis,attacking economic crimes and so on.The paper puts forward specific measures to strengthen public universities＇ audit and supervision from the six aspects of changing idea about audit and supervision,intensifying audit and supervision,establishing incentive and restraint mechanism of audit and supervision,strengthening the construction of internal control system,playing functions on the internal audit and supervision,strengthening construction on the audit and supervision team.