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The Economic Responsibilities Auditing Of Public Universities' Middle-Level Leaders In Henan Province

Posted on:2017-04-27Degree:MasterType:Thesis
Country:ChinaCandidate:R ZhangFull Text:PDF
GTID:2349330488950916Subject:Accounting
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Rapid development, and inadequate education management system of colleges and universities in recent years, leading institutions of higher learning to become priority areas for Combating Corruption and Economic Responsibility Audit. College leaders have used his position to facilitate crimes have been common,in 2015, under the supervision and investigation of the CCDI, the Ministry of Education and other departments, many leaders of universities have been punished, universities economic responsibility audit issue attracted widespread attention. If the economic responsibility audit colleges and universities rely solely on the state audit is not enough, once national audit efforts weakened, endless corruption in universities, so we must strengthen internal economic responsibility audit colleges and universities to prevent corrupt leaders from colleges and universities fundamentally.This article through the use of investigation and analysis, summarized, case studies and other research methods, on the basis of a preliminary description made by the research category, combining the theory,in-depth analysis of the problems and deficiencies College Leaders economic responsibility audit practice exists, summarized existing relevant evaluation the characteristics of its targeted improvement and supplement, then put forward the idea of constructing economic responsibility audit of University leading cadres evaluation system. In this paper, standing with previous studies different perspective, illustrated by reference to relevant literature, with related indicators, arrive at a more scientific and effective evaluation methods, and then of University Leaders for effective economic responsibility audit.In this paper, the study on Henan Province Public Universities economic responsibility audit, in Z University as an example, to analysis of issues related to yhe existing Z University, and noted that measuresshould be taken to solve the problem, but also for the design of the Z University of economic responsibility audit evaluation the system can be more objective and scientific evaluation of internal economic responsibility audit. After designing the evaluation index system, accounting for Dean Z University conducted a model, the feasibility of this model with examples of verification. Finally, we put forward some suggestions for better efficient internal economic responsibility audit research, and draw the relevant conclusions.In this article, the existing problems of Z University which can represent the current problems of public colleges and universities in Henan province, but not able to represent the existing problems of the National College, some institutions outside the province since the early years have been internal economic responsibility audit, the audit method is relatively mature, many public colleges and universities in Henan realized the importance of economic responsibility audit did not conduct economic responsibility audit, do not know how to conduct economic responsibility audit, and it is proposed that measures applicable only basic herein public Universities in Henan Province. But the economic responsibility audit evaluation index system design Except Henan Province Public Universities outside, can also be applied to the national economic responsibility audit colleges and universities, but should be used in accordance with the actual situation of the specific university, according to re-distribution rights of AHP weight to be an appropriate increase in evaluation, in order to more accurately and effectively evaluated in detail.
Keywords/Search Tags:university, economic responsibility auditing, the evaluation index system
PDF Full Text Request
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