Study On The Audit Of Economic Responsibility Of Middle-level Leading Cadres In Colleges And Universities

With the deepening of social and economic development and educational reform,the government’s investment in higher education has been increasing year by year.While the autonomy and resource allocation of colleges and universities continue to expand,there are many problems in internal control,economic management,and the integrity of leading cadres,and corruption cases among middle-level leading cadres are frequent.In this context,the importance of carrying out economic responsibility audit of middle-level leading cadres in universities is becoming more and more prominent.Through more than 20 years of practice of economic responsibility audit in colleges and universities,problems are found,Suggestions are put forward and problems are rectified,which plays a positive and important role in promoting middle-level leading cadres in colleges and universities to correctly perform their economic responsibilities,promoting the organizations of colleges and universities to continuously improve and optimize management,and promoting the development of the cause of colleges and universities.Based on principal-agent theory,internal control theory,and power balance theory,this thesis analyzes the status quo of economic responsibility audit of middle-level leading cadres in L universities and key cases by means of literature analysis,case analysis,and investigation and research,finds out the existing problems and proposes corresponding improvement measures.Firstly,Introduce the research background,research purpose,research significance and relevant theories and concepts of economic responsibility audit in colleges and universities.Secondly,through literature search and material reading,we can understand the different characteristics of the economic responsibility audit of colleges and universities and the economic responsibility audit of enterprises and administrative institutions,and form a preliminary understanding of the problems that the middle-level leading cadres of colleges and universities are facing in the economic responsibility audit.Finally,in master L colleges on the basis of economic responsibility audit related situation of L university middle-level leading cadres economic responsibility audit of the specific case analysis,find out the L university middle-level leading cadres economic responsibility audit problems existing in the process of the audit is not timely,low efficiency of the audit,the audit results did not make public announcement,the lack of specific audit evaluation system,etc.In addition,some countermeasures and suggestions are put forward,such as,the university should move forward the audit pass,strengthen the construction of audit team,establish the economic responsibility audit evaluation system,and strengthen the application of economic responsibility audit results.