Economic Responsibility Audit Strategy Research Colleges And Universities

Economic responsibility audit is China’s particular political and economicsystems of an economic surveillance system, is in today’s China an innovativeauditing system. At present, the content of the deepening economic responsibilityaudit, expanded, the level of the audit also is rising ceaselessly. Leading cadres inaudit in during the term of office of the extent of liability illegal or irregular lossand waste for problems, must strengthen the leadership of supervision andmanagement, will corrupt killed in the cradle, strengthen the leadership of thepower supervision and restraint, strengthen economic responsibility audit scopeand strength, which help the government and enterprises to improve management,and promote the scientific development, to set up correct concept of achievements.In today’s rapid economic development situation, as institutions of higherlearning administrative institutions, has by previous single teaching operationtransition to teaching, research and service equal emphasis on three of theoperation mode, now of the university is a special, independent operationorganization, in university financing channels of the prospect of diversification,national finance in college of input and school funding to constantly increasing,university of economic activity increasingly complex, the economy is not only thescope of liability and the use and management of financial capital, but has its ownmanagement project to expand to the business and management, make today’scollege should not only guarantee the education quality, and also must strengthenthe social service ability and scientific research level, at the same time, college willperform the corresponding economic responsibility. With China’s politicaleconomic system reform step, the university through continuous exploration,research and practice, its economic responsibility audit also gradually developed, but on the whole, our country economic responsibility auditing college is still inthe exploration and perfect stage, university of economic responsibility auditpractice existing in the system, such as rules of thought, the principles, auditindependence is bad, the audit work lack of planning a common problem, besidesthere is audit methods and technology remain to be improved, audit evaluationdifficult, responsibility is difficult to define, the source of information is notreliable and comprehensive, audit work is not eligible, auditing software equippedwith potential risks, audit results to transferring of many problems to be solved.The author will "economic responsibility auditing college strategy" as aresearch propositions, from the following three aspects to consider, one is tostrengthen the college leaders’ management and supervision level; The other wasto promote the construction of leading cadres incorruptness; The third is canmaintain economic and the normal order of the college financial, therefore, theauthors choose to economic responsibility auditing college strategy as a researchpropositions is very necessary.In order to strengthen the college leaders’ management and supervision level,promoting college leadership cadre incorruptness construction, maintenancecollege financial, economic normal order, the author thinks that choose economicresponsibility auditing college strategy as a research propositions is necessary.Audit strategy is to point to auditors in order to realize the audit goal and thearrangement of audit plan and process design, the audit methods selection andapplication of audit, the evaluation index system and the construction of the auditreport system of a series of measures. Choose appropriate audit strategies tocontrol auditing quality, reduce the audit risk, saving cost and improving auditefficiency auditing. In this paper the present situation of economic responsibilityauditing universities on the basis of analysis, mainly to the economic responsibilityauditing college strategy for a more in-depth research, namely research universityof economic responsibility audit plan and the audit process, college of economicresponsibility audit methods, constructing economical responsibility auditevaluation index system, and the economic responsibility audit report content andthe application of the audit results are discussed. This paper studies the concept is: first, through economic responsibilityauditing universities based on the analysis of the present situation of economicresponsibility audit on the existing problems, and puts forward the economicresponsibility auditing college strategy research propositions. Second, around theeconomic responsibility auditing college strategy, with the economic responsibilityaudit plan and process, the audit method, the audit evaluation index system, theaudit report, the audit results using five respects such as the system of furtherresearch. Finally, combined with the actual economic responsibility auditinguniversities, and puts forward a follow-up study suggest.The first part (Chapter 1): Introduction. This chapter introduces the backgroundand significance, research method, the main contents.Chapter 2: university of economical responsibility audit, the existingproblems. Through the domestic various universities in today’s economic auditvarious problems occurred carry on the summary and analysis to economicresponsibility auditing college of basic theory for basis, this paper proposes theeconomic responsibility auditing college strategy research propositions.Chapter 3:economic responsibility auditing college strategy. From theuniversities of economic responsibility audit plan and process, the audit method,the audit evaluation index system, the audit report, the audit results using fiveaspects of further research and study.Chapter 4: the conclusion and suggestion. The results of analysis, and thencombines the practice to put forward a follow-up study suggest.The main innovation of this dissertation is:First, proposed and the establishment of the college of economicresponsibility strategies research propositions.At present, our country for economic responsibility auditing college strategyresearch is still very scarce. The author puts forward the strategy researchuniversities economic responsibilities of proposition is to adapt the development ofthe economic responsibility audit connotation, and is of economic responsibilityauditing college practice of theoretical innovation, this is the main innovationpoints is studied in this paper. Second, to economic responsibility auditing college the literature, theeconomic responsibility auditing college of the present situation, the economicresponsibility auditing college strategies of the exploratory research system, setsup the economic responsibility auditing college mode.Through the study, the author put forward some tentative with theoretical andpractical significance of academic point of view: (1) system about universitystatistics of economical responsibility audit literature; (2) further define theeconomic responsibility auditing college object concept system; (3) to economicresponsibility auditing college exist problems to be solved as a starting point,analyzes the economic responsibility auditing college strategy of basic theory; (4)preliminary exploration the economic responsibility auditing college plan designand process, and the economic responsibility auditing college method analysis,college of economic responsibility audit evaluation index system, economicresponsibility auditing college the content of the report and results using specificapplication, etc.Third, the comprehensive analysis of the related are published abouteconomic responsibility auditing college of the literature, and system inuniversities in China paper analyses the present situation of economicresponsibility audit, for follow-up study provides an important research literatures.This has been published in China journal full-text database in the economicresponsibility auditing college literature were summarized, analyzed andsummarized, during 2006 and 2011, the Chinese journal full-text databasecollected in the relevant economic responsibility auditing college researchliterature, normative research and statistical analysis using the method ofcombining the in-depth analysis of the literature research and main contents,viewpoint and method, the characteristics and the insufficiency, etc on the contentof the review and comment.