我国高校经济责任审计的风险及其防范
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摘要
在新时代的发展背景下,随着改革的不断深化,国家对人才的需求也不断提升。尤其是在建设"双一流"高校的指导方针下,高校除了培养人才、进行科研创新外,还承担了更多的社会服务。随着高校服务的多元化,高校的办学规模也随之扩大,同时各级政府对高校的投入也逐年提升,高校有了更多可供自身支配的资金和资源,高校的领导干部对高校资源配置的自主性也不断提升。为了对领导干部的决策和日常经济行为实施有效的监督和考察,即是加强高校党风廉政建设的需要,也是促进高校健康持续发展的前提和基础。所以,高等学校必须在党和国家大计方针前提下开展经济责任审计,并有效防范审计过程中的风险,以充分发挥经济责任审计的作用。
with the diversification of college services, the school-running scale of colleges and universities also expands. The investment of governments at all levels in colleges and universities increases year by year and they also have more funds and resources for their own control. At the same time, the leading cadres' autonomy of college resource allocation is also increasing. In order to effectively supervise and inspect the decision-making and daily economic behaviors of leading cadres, it is necessary to strengthen the building of clean and honest Party conduct in colleges and universities. It is also the premise and foundation of promoting the healthy and sustainable development of colleges and universities. Therefore, institutions of higher learning must carry out economic responsibility audit under the premise of the Party and state's policy, and effectively prevent risks in the audit process,so as to give full play to the role of economic responsibility audit
with the diversification of college services, the school-running scale of colleges and universities also expands. The investment of governments at all levels in colleges and universities increases year by year and they also have more funds and resources for their own control. At the same time, the leading cadres' autonomy of college resource allocation is also increasing. In order to effectively supervise and inspect the decision-making and daily economic behaviors of leading cadres, it is necessary to strengthen the building of clean and honest Party conduct in colleges and universities. It is also the premise and foundation of promoting the healthy and sustainable development of colleges and universities. Therefore, institutions of higher learning must carry out economic responsibility audit under the premise of the Party and state's policy, and effectively prevent risks in the audit process,so as to give full play to the role of economic responsibility audit
引文
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[5]刘成立.浅谈国企负责人经济责任审计内容[J].时代金融,2017(11):32
[6]汪葵.当前经济责任审计困局成因分析[J].审计与理财,2018(1):16-17.