The Study On The Reform Of Internal Economic Responsibility Audit In Colleges And Universities Of Anhui Province

In recent years,colleges and universities continue to expand the scale of running schools and enhance their ability to run schools through multiple channels.The rapid growth of the state's investment in universities and the diversification of their sources of funding have led to the rapid development and increasing complexity of their economic and operational activities.The audit of internal economic responsibility in Colleges and universities plays an important role in maintaining the economic order of colleges and universities,improving the efficiency of the use of management funds,promoting the construction of honest and clean government of cadres,and ensuring the healthy development of colleges and universities.However,at present,the internal audit of economic responsibility in Colleges and universities is facing difficulties.Some problems found in the audit are repeated and can not be fundamentally solved.This is mainly due to the problems existing in the internal audit of economic responsibility in Colleges and universities.Therefore,it is worth discussing how to clearly understand the difficulties of the audit reform of internal economic responsibility in Colleges and universities and how to construct the improvement countermeasures of the audit reform.Only by conscientiously carrying out the rectification of economic responsibility audit can we ensure that the internal economic responsibility audit of colleges and universities play its due value more effectively.Supported by the advanced theory of socialism with Chinese characteristics in Xi Jinping's new era,the theory of entrusted economic responsibility,the theory of internal governance in Colleges and universities and relevant regulations,this paper first collects and summarizes first-hand data through website browsing and telephone interviews,and combs and analyses the problems and causes of the problems faced by the reform of internal economic responsibility audit in Colleges and universities in Anhui Province.Then the case study of W university is carried out,and its internal economic responsibility audit and follow-up rectification measures are taken as the basis,with a view to promoting and applying the experience and Enlightenment of W university to other universities.Finally,this paper combines the loopholes in the reform of internal economic responsibility audit in Colleges and universities in Anhui Province and the optimization space of W university audit reform,respectively,from strengthening the overall coordination of internal economic responsibility audit reform,strengthening the accountability of internal economic responsibility audit reform,carrying out the follow-up supervision of internal economic responsibility audit reform,improving internal governance of internal audit institutions,and promoting internal economy.Five aspects of information disclosure of financial responsibility audit rectification and reform are considered and suggestions are put forward.The ultimate purpose of this paper is to put forward countermeasures and suggestions to improve the internal economic responsibility audit reform of Anhui universities,hoping to call on and help Anhui universities further strengthen the implementation of internal economic responsibility audit reform,and better play the role of internal economic responsibility audit reform in promoting the development of modern governance of universities.