会计学院知识库

随着我国教育体制的不断改革，高等院校的招生和办公规模正在逐渐扩大，国家对于国民教育领域的投资也逐渐增加，在这样的发展趋势下，高校经济活动的多样性变得越来越复杂。随着权力运行机制的不断改革，高校党政“一把手”掌握了越来越多的决策权，其经济责任的履行更加存在缺失的风险。因此，开展高校党政主要领导干部经济责任审计是对相关责任人的权力进行监督与制衡的有利措施。在我国，由于经济责任审计制度的起步晚于其他审计制度，高校党政主要领导干部经济责任审计工作仍处在探索阶段，因此该项工作的发展还有待进一步提升。

本文将以受托经济责任理论和权力监督与制衡理论为指导，在回顾和评价现有研究的基础上，选取S高校党政主要领导干部经济责任审计为案例进行深入研究，进而探究该项工作存在的问题及原因。此次研究发现S高校党政主要领导干部经济责任审计存在审计评价难、审计方法和技术单一、审计结果运用不到位三项问题，其主要原因在于审计评价体系不健全、信息化审计未能有效运用以及审计执行过程控制不足。通过以上研究过程，本文总结了高校党政主要领导干部经济责任审计研究的几点启示：首先是建立健全经济责任审计评价体系；其次是加强经济责任审计结果运用；最后是完善高校党政领导干部经济责任审计制度建设。基于上述工作启示，希望能对其他高校党政主要领导干部的经济责任审计工作提供一定的借鉴，并进一步加强对权力的监督与制衡。

As a result of the sustained reform of our country's education system, college admissions and office scale are steadily scaling up, as the state's investment in education gradually adds. As a result of this trend, the diversity of economic activities of colleges and universities has become more complex.With the ongoing reform of the power operating mechanism, the principal has more decision-making authority, and the performance of their economic obligations has become even more dangerous. As a result, conducting an audit of major party and government cadres' economic roles in colleges and universities is a good way to monitor and balance the authority of relevant authorities. Because economic responsibility audits emerged later than other audits in our country, the economic responsibility audit is still in the exploratory stage, so we can continue to improve this job.

This article will be guided by the theory of entrusted economic responsibility, as well as the theory of power supervision and checks. This article will use the principal of S colleges as a case study for in-depth research, and then review and analyze now available research to grope for the problems and concerns of this work.Three problems were found during the economic responsibility audit of this case: the difficulty of audit appraisal, the audit procedure and technology incomplete, and the inadequate use of audit results.The main causes for this are that the audit appraisal system is ineffective and that the information audit is ineffective, inadequate application and audit execution process control as a result of the above study. This article summarizes several enlightenment from the study: the first step is to set up and improve an audit assessment system; the second step is to improve the use of audit results; and the third step is strengthen the construction of the audit system.It is hoped that the above work will serve as a model for the above work of the main party and government cadres in other colleges, improving oversight and power balance.