Research On The Improvement Of University Internal Economic Responsibility Audit Basedonthe Case Study Of A University

With the development of the times,the situation of China's higher education system and market economy is constantly changing.The area of colleges and universities is increasing.The economic activities and contents gradually increase,and the economic resources consumed are increasing.Because the overall economic environment of universities is increasingly complex,the power of leading cadres in Colleges and universities is increasing.There are more risks in the management and allocation of educational funds.Under the current economic new normal background,the state calls for further monitoring of audit functions,which makes the internal audit mechanism of universities facing major challenges and frequent economic problems in Colleges and universities.How to carry out internal audit in such a environment,especially for effective supervision and evaluation of leading cadres,is the key content of economic responsibility audit in Colleges and universities.From the perspective of development history,the economic responsibility audit of Chinese universities is relatively short,and there is not much experience to learn from it.Therefore,this paper attempts to combine theory with case studies to guide and help economic responsibility audit work.The main content of this paper is how to improve the internal economic responsibility audit in Colleges and universities.The entrusted economic responsibility audit,information asymmetry theory and governance theory based on the concept,the first step is to introduce the concept of economic responsibility audit,the specific content into the internal economic responsibility audit in the audit of economic responsibility of leading cadres in Colleges and universities is the initial state of the economic responsibility audit,through the evolution of it,but also explores the existence of the problem of economic responsibility audit in the universities.In the process of practice,there are special places in the economic responsibility audit of colleges and universities.The audit object and the audit contentare different from the traditional economic audit.In this paper,the internal economic responsibility audit of leading cadres in A University as the research object,to understand the basic situation of A University of economic responsibility audit,a comprehensive analysis of the data,the difficulties in the audit work,such as auditing power shortage,evaluation methods are not standardized,difficult to audit,the audit supervision function is not prominent,the low utilization rate of audit results the problem.Through the analysis of the causes of the difficult problems,how to carry out the internal economic responsibility audit in higher education institutions from the practical point of view.