关键词: 高校, 经济责任审计, 现状, 对策, 展望

Abstract:

The internal economic responsibility auditing in the university is an auditing activity executed by the internal audit department of colleges and universities， aiming at examining the economic responsibility taken by the middle-level party cadres during their tenures. Based on the current situation that the internal economic responsibility auditing plays an active role， requires higher standards and faces greater pressure， this paper further explores the difficulties encountered in the specific auditing work， such as inadequate institutional systems， difficulty of guaranteeing the auditing quality， failure to give full play to its role and over-reliance on social intermediaries. Following these investigations， this paper also proposes countermeasures to establish and improve institutional systems， ensure audit quality， give full play to the role of auditing， and reasonably allocate audit forces. Finally， this paper anticipates future development opportunities for the internal economic responsibility auditing in colleges and universities.

Key words:  , colleges and universities,  , economic responsibility audit,  , status quo, solutions,  , anticipate