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对高校推行经济责任审计的思考

Contemplation of Practicing Economic Liability Audit Inside Universities and Colleges

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【作者】 侯金平

【Author】 HOU Jing-ping (The Auditing Department,Shanxi Agricultural University,Taigu Shanxi 030801,China)

【机构】 山西农业大学审计处 山西太谷030801

【摘要】 经济责任审计是我国从源头上治理腐败,加强廉政建设,促进党风好转的有效措施。针对目前高校在经济责任审计工作中存在的认识不到位、工作方式单一、审计结果运用不透明、评价标准缺乏和人员素质较低等主要问题,从提高认识、严格程序、改善方式、重视结果运用、建立评价标准和提高人员素质等方面提出了一些对策与措施。

【Abstract】 Economic liability audit is an efficient measures to manage corruption,enhance clear poli- tics construction and advance common politices,There were many problems of economic liability au- dit inside universities and colleges,such as:absence of proper recognizition,single working way, no making public of audit results,lack of evaluated standard,lower quality of personnels.A series of measures and countmeasures were put forword in the paper from emproving recognizition,mak- ing procedceres strict,perfecting the working style,paying attention to use results,constructing appraised standard,improving the quality of personnel.

  • 【文献出处】 山西农业大学学报 ,Journal of Shanxi Agricultural University , 编辑部邮箱 ,2006年S1期
  • 【分类号】F239.47
  • 【被引频次】1
  • 【下载频次】38
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