Public University Internal Economy Responsibility Auditing Research

Our country has implemented the university increased enrollment since 1998, the university and utilizes, aspects and so on teachers and students population, teaching scientific research condition, capital construction in the sources of fund to have the sweeping change, The university participation the economic activity are getting more and more, and is getting more and more frequent, the university internal economy activity presents the multiplication and the complication. The university Underlying tissues organization includes the management organizations and agencies and the discipline organizations and agencies generally. The management organizations and agencies are refer to the university party politics Control section and the alliance organization, like the party politics manage, the financial division, the rear service group, the school-operated industrial company and so on; Discipline organizations and agencies including courtyard, department, and so on. At present Our country University most is the public university (or state-owned university), under planned economy system’s management pattern and the thinking mode also exist in the part public university, partial school finance phenomena and so on discipline loosen, contrary violation of regulations even embezzlement and corruption sometimes occur and have the growth movement, the university manage have a more complex problem, simultaneously the university risk is also increasing, the Public University normal teaching scientific research and the personnel training and so on brings the negative influence for Our country, also brings the serious economic loss to the country, The community gives to pay attention highly regarding this, also brings to the related department’s attention, the Department concerned released the laws and regulations to come the standard university’s management one after another, and requested the establishment persistent effect mechanism, stressed the management to stress the construction to start from the university internal economy activity, under this background, the leading cadre to Our country Public University interior to carry on the economic accountability audit appears very important.In 1996 the Ministry of Education has promulgated "Educational system Management audit Work Stipulation", in 1997 the Ministry of Education has released "College Related Administration Person in charge Economic accountability audit Implementation Means" and "Educational system Enterprise unit Concerned Person in charge Economic accountability audit Implementation Means", afterward the Ministry of Education has promulgated a series of related educational system economic accountability audit document, If "about Completes Economic accountability audit Work Notice (teaches the wealth (2000)21 number), "the Ministry of Education about To complete Leading cadre Economic accountability audit Report Connection Work Notice" (teaches the wealth (2007)2 number) and "the Ministry of Education about Further Strengthens Province Is Earnestly" University Leading cadre Economic accountability audit Work Opinion" (teaches the wealth (2007)13 number) and so on laws and regulations documents. A series of laws and regulations document’s promulgation the leading cadre economical responsibility for the standard College to provide the legal basis.Develops the economic accountability audit in Our country Public University interior is effectively to is examined the unit economic decision-making, the management of economy and observes the finance and economics laws and regulations an overall check, in the cadres at all levels tenure in office to the public university this unit’s financial finance revenue and expenditure, as well as this situation and so on unit’s property, debt, rights and interests authenticity, the validity, the benefit as well as the related economic activity should undertake the responsibility gives full, the objective appraisal and the verification. Develops the public university internal economy responsibility audit to be advantageous in the promotion university manages the standardization, the policy-making scientific style, cadres at all levels’ tenure in office economical responsibility to the rightly appreciate university, to strengthen the university cadres at all levels’management construction to have the influential role.This article is divided six chapters, each chapter of primary coverage is as follows:The first chapter:Introductory remarks. Introduction selected topic background and goal, research mentality and frame, research technique as well as related Our country Public University internal economy responsibility audit literature summary.The second chapter:Our country Public University internal economy responsibility audit elementary theory. First elaborated economic accountability audit’s basic concept and Our country Public University internal economy responsibility audit’s concept, unifies Our country Public University internal economy responsibility audit present situation and the characteristic, to Our country Public University internal economy responsibility audit’s object, the agent, the goal, the content and so on elementary theory carries on the description, lays the rationale for Our country Public University internal economy responsibility audit’s inquisition.The third chapter:Our country Public University internal economy responsibility audit present situation and existence question. According to the current Our country Public University internal economy responsibility audit’s state of play, summarizes Our country Present stage Public University internal economy responsibility audit present situation and the existence question.The fourth chapter:Our country Public University internal economy responsibility audit existence question reason analysis. According to the third chapter of investigation, Our country Public University internal economy responsibility audit existence question which summarizes, analyzes its existence thoroughly the reason.The fifth chapter:Case analysis. Will utilize practical work’s in university internal economy responsibility audit case in the theory creation, the case will elaborate in detail in Our country Public University internal economy responsibility audit process, the audit discovered in the question, the audit the question processing method and so on, will cause the theory union reality, strengthened to Our country Public University internal economy responsibility audit understanding.The sixth chapter strengthens Our country Public University internal economy responsibility audit the ponder. The article last chapter of union fore-mentioned theory and the case analysis, derive Our country Public University internal economy responsibility audit the policy which for the guard audit risk, the enhancement audit quality should use, establishes the perfect university economic accountability audit mechanism, forther proposed that our country Public University internal economy responsibility audit’s practical plan, displays the audit folly in university’s function.This article main contribution lies in:Unifies case which in the economic accountability audit practice appears, has analyzed the university internal economy responsibility audit importance thoroughly, then proposed strengthens Our country Public University internal economy responsibility audit the specific measures.This article insufficiency lies in:Also waits for to Our country Public University internal economy responsibility audit’s essence continuing to study, simultaneously is not very thorough to economic accountability audit’s research, this need in present further diligently.