Case Study On The Auditing Of The Economic Responsibility In Chinese Colleges

Auditing of the Economic Responsibility in Chinese colleges is an important part of the internal audit. Along with the increasing understandability of the function of auditing of the Economic Responsibility, the important role which Auditing of the Economic Responsibility plays in participating in the control and management is generally accepted. Therefore it is an inevitable selection for college to set up self-supervised and self-limited mechanism effectively. Only in this way can colleges protect themselves against damage and get greater development. Thus Auditing of the Economic Responsibility appears as a result of this need.This article is based on theoretical research and case studies. On the one hand, affirmed the economic responsibility auditing have been among the achievements and results, on the other, the current economic responsibility audit colleges and universities among the problems and deficiencies, combined with the audit theory and public management theory, and the use of interviews, comparative analysis, analyze the causes of problems and deficiencies and made recommendations for improvement and measures. Remaining problems and shortcomings are: 1 .the support for laws and regulations is not enough; 2.college Leaders emphasis is not enough; 3.the economic responsibility audit's independence, coordination and plans are not enough; 4. the economic responsibility audit's potential risks and utilization are not enough. The causes are: 1.the community is not enough emphasis; 2.university internal organization to set unreasonable; 3.economic responsibility audit staff their own quality is not high; 4.did not form the concept of overall effectiveness. The main suggestions for improvement and measures: 1.to continue to broaden their public colleges and universities to strengthen the economic responsibility audit emphasis; 2.to improve the internal organization of university institutions; 3.to improve their own quality of internal audit staff; 4.introduce the concept of overall effectiveness to the auditing of economic responsibility.Since this article covers the study to the internal organization of colleges, with a certain degree of confidentiality and non-openness, this paper only selected a representative case analysis and research. At the same time, because colleges and universities of China's economic responsibility audit work is unique to an internal audit model, this article as reference for the studies done abroad is not yet perfect.