Research On The Quality Improvement Of The Mid-term Economic Responsibility Audit Of The President Of M University

While higher education scale continues to expand,problems such as corruption and poor management are emerging one after another in the process of power operation and administration of the leading cadres of universities.With the relevant regulations on economic responsibility audit have been promulgated successively,the central and local audit institutions are required to innovate and reform the auditing concepts of universities continuously,and give full play to the auditing "immune system" function.Since the theoretical and practical research on the mid-term economic responsibility audit is still in the stage of exploration and experience summing up,the definition of the concept of mid-term economic responsibility audit quality is still unclear,the existing theories on the influencing factors of audit quality,on the one hand,are not strong enough to study the refinement of different influencing subjects,and on the other hand,there is still lack of targeted and systematic research for the subject of university presidents,which makes the issue of audit quality in the audit practice activities of university presidents attract much attention.In response to the above problems,based on the in-depth analysis and summary of the existing literature,this paper analyzes and enriches the concept of mid-term economic responsibility audit quality,taking into account the case study of M university president,conducts a targeted study on the problems and influencing factors of mid-term economic responsibility audit quality on the subject of university presidents.Through the research,the author redefines the concept of mid-term economic responsibility audit quality,There are still problems in the system and implementation of the audit quality of mid-term economic responsibility of M university president,which adversely affects the degree of achievement of audit objectives and the degree of audit utility.Therefore,for the subject of university presidents,the recommendations for optimizing the quality improvement of mid-term economic responsibility audit can require different influential subjects to make matching actions from the level of raising awareness,strengthening the level of operational effectiveness and guaranteeing implementation.This thesis enriches the conceptual study of mid-term economic responsibility audit quality,enriches the refinement of problem-influencing subjects mid-term economic responsibility audit quality and the diversification of research subjects,and also provides a modelable audit quality improvement implementation mechanism for the practice of mid-term economic responsibility audit of university presidents.