Research On The Economic Responsibility Audit Of The Leading Cadres In C City J Universities Under The New Regulations Of "General Office Of The Central Committee Of The Communist Party Of China,General Office Of The State Council"

The fulfillment of the economic responsibility of university leaders is closely related to the development of universities,the improvement of education quality and the protection of students’ interests.However,in recent years,the phenomenon of "corruption" of university leaders has occurred from time to time,and the anti-corruption work has become an urgent matter.July 2019,the General Office of the Communist Party of China and the State Council General Office issued the newly revised "provisions on the audit of the economic responsibility of the leading cadres of the party and the government and the leading personnel of state-owned enterprises and institutions".The "two offices" new regulations put forward new requirements for the economic responsibility audit of university leading cadres in terms of audit time and audit subject,audit content and audit process,audit results and audit evaluation,however,the old and new regulations have not yet been effectively linked up,and there are few case studies available for reference at this stage.Therefore,in order to improve the audit quality of the economic responsibility of university leading cadres,it is necessary to study the audit cases which are carried out according to the new regulations of "two offices".First of all,this thesis combs the literature from the research on the economic responsibility audit of the leading cadres in colleges and universities,the research on the interpretation of the new regulations of "Two-office",the research on the economic responsibility audit of the leading cadres in colleges and universities before and after the implementation of the new regulations of "Two-office",based on the theories of public entrustment economic responsibility and national governance,this paper demonstrates the necessity and feasibility of economic responsibility audit of university leaders.Secondly,based on the gap between the economic responsibility audit practice of J University leaders and the new requirements of the "Two offices" new regulations,this paper finds some problems in the audit,for example,failure to comply with the principle of "First audit,then leave",failure in audit evaluation to effectively implement the new regulations of "Two offices",poor use of audit results,and so on,and analysis of the causes of these problems,including the implementation of the principle of "Trial first and then leave",the lack of audit staff strength,the lack of "Two office" under the new provisions of the system.In the end,the author puts forward some countermeasures and suggestions: implementing the principle of "Trial first,then leave",we will carry out in-office audits and audit evaluations,implement the new provisions of the "Two offices" and improve the system of disclosure of the results of economic responsibility audits of university leaders.Compared with the existing research,the research on the economic responsibility audit of university leading cadres is still a relatively new angle under the background of the new "two-office" regulation.Therefore,it is of certain significance for this thesis to focus on the actual situation of the economic responsibility audit of leading cadres in J University under the background of the new era of the "two offices",it is hoped that it can be used for reference in the future economic responsibility audit of leading cadres in provincial universities under the new "two-office" regulations.