高校经济责任审计存在的主要问题与对策

经济责任审计是现阶段我国审计工作中出现的一个重要审计种类 ,开展经济责任审计是完善领导干部监管机制 ,促进党风廉政建设的重要举措。当前 ,高校经济责任审计存在着体制、工作方式、评价标准、队伍素质等方面的问题。为适应工作的需要 ,应改革现行审计体制、严格审计程序、改善审计方式、加强职能部门间的联系形成合力 ,强化队伍建设、健全评价标准。

The main problems existing in the audit of the economic duty in colleges and the countermeasures

At present, there exist problems in such areas in the audit of economic duty in colleges as the system of audit, the ways of working in auditing, the criteria of evaluation, the quality of the auditing staff. The countermeasures to solve the problems are as follows: reform the current auditing system, follow strict auditing procedures, improve the auditing methods, strengthen the association of the auditing staff, and perfect the evaluation criteria.