节点文献

论高校经济责任审计

On Economic Responsibility Audit in Universities

  • 推荐 CAJ下载
  • PDF下载
  • 不支持迅雷等下载工具,请取消加速工具后下载。

【作者】 黎克双

【Author】 LI Ke-shuang(Business School,Jishou University,Jishou 416000,Hunan,China)

【机构】 吉首大学商学院

【摘要】 近年来,高校腐败现象时有发生,腐败案件呈现多发态势,高校领导干部的经济责任审计作为新时期干部监督管理的重要组成部分,对加强高校的党风廉政建设,改善经济管理,提高办学效益,正发挥越来越重要的作用。通过对高校经济责任审计现状与存在主要问题的剖析,从完善法律法规、规范评价标准、审计关口前移、加强队伍建设、组织协调配合、建立审计成果共享制度等方面提出了完善经济责任审计的建议和对策,在高校建立一套科学合理的经济责任审计长效机制,进一步推进高校经济责任审计工作的开展。

【Abstract】 In recent years,the university corruption phenomenon,corruption cases presenting with multiple trend,college leaders’ economic responsibility auditing as a new era of cadre supervision and management important component,to strengthen the Party style and clean government,improve economic management,improve the benefit of running a school,is playing an increasingly important role in.Based on the economic responsibility audit present situation and the existence main problems in the analysis,from perfect law laws and regulations,normative evaluation standards,audit col reach,strengthen team construction,organization and coordination,the establishment of audit results sharing system,put forward to perfect the economic responsibility auditing suggestion and countermeasure,in Colleges and Universities to establish a set of scientific and reasonable economic responsibility audit long-term mechanism,to further promote the economic responsibility audit work in Colleges and universities.

【关键词】 高校经济责任审计对策
【Key words】 collegeeconomic responsibility auditingcountermeasures
【基金】 湖南省哲学社会科学基金项目:“湘西民族地区旅游开发与文化变迁研究”(编号:2010YBB279);省教育审计学会课题:“审计内外环境研究”
  • 【文献出处】 中南林业科技大学学报(社会科学版) ,Journal of Central South University of Forestry & Technology(Social Sciences) , 编辑部邮箱 ,2012年06期
  • 【分类号】F239.47
  • 【被引频次】11
  • 【下载频次】290
节点文献中: 

本文链接的文献网络图示:

本文的引文网络