Research On The Audit Of The Internal Economic Responsibility Of Public Colleges And Universities Under The Perspective Of University Governance

At present, to strengthen the restriction of public power, to prevent the abuse of power, has become the party and government to carry out the new normal state governance. Shaanxi province is the province and the national education, higher education plays an important role in the whole education structure. With the continuous expansion of the University, funding continued to increase, the organization is constantly complex, the internal economic activities and decision-making matters more and more complex. To establish a sound university governance structure, and to promote the sustainable development of higher education, the task is becoming more and more urgent. Economic responsibility audit is an important means of university governance, and strengthen the audit of economic responsibility audit is a necessary way to improve the structure of University governance.Shaanxi public colleges and universities in the internal economic responsibility audit development started late, is still in the construction phase, the urgent need to speed up the pace of construction. Based on the university governance as the breakthrough point, this paper discusses the relationship between university governance and internal economic responsibility audit, and expounds the necessity and feasibility of the audit in Colleges and universities. Using the method of questionnaire survey, collect and collate some basic data, analyze the existing problems of the internal economic responsibility audit of public universities in Shaanxi, and analyze the causes of the problems, and finally put forward the suggestion of strengthening the internal economic responsibility audit governance of public universities in Shaanxi province.The innovation of this paper is mainly reflected in two aspects, one is from the perspective of university governance, analysis of the role of internal audit of economic responsibility audit in Colleges and universities, combing the problems and causes of internal economic responsibility audit in Shaanxi province. The two is a practical and feasible method of economic responsibility audit, which is based on the actual situation of Shaanxi province. To strengthen the internal audit of economic responsibility in public colleges and universities in Shaanxi province is a very large systematic project. In this paper, some suggestions on strengthening the work may exist in advance, but this is the future of the development of economic responsibility audit. Through the research of this paper, we can provide some reference for the management of higher education administration department and the University of Shaanxi Province, and improve the management mechanism of the leading cadres.