A Study On The Auditing Of Economic Responsibility Of Leading Cadres In Colleges And Universities

Under the background of increasing financial investment of school education and the supervision of education funding, the economic activity of institutions of higher education is also showing a diverse and complex trends. Audit as an independent third-party can provide a credible basis for evaluating the management level of institutions, also played a special supervisory role to the leaders. Currently, there are still some phenomenons in universities, such as strict financial discipline, violation of discipline. Universities are also increased greater risk. Therefore, we choose this hot issue as the research content. Firstly, we studied the economic responsibility audit arised from public accountability theory, then introduced the concept features and content of economic responsibility audit, described basic theoretical framework of university economic responsibility audit. Secondly, we analysis the current situation and the reasons of our institutions economic responsibility audit, and analysis the difficult issues. Finally, this article with a case as the end, In the specific audit case, we applied the audit theoretical and methods which is mentioned earlier in this article, we combined problems founded in practice and analyzed reasons and summarized the problems.