The Research On The Improvement Of Economic Responsibility Audit Of H University

With the rapid development of market economy and higher education, t he financeways and economic activities of university are becoming more and more complex, thepower in the hands of university leaders is swelling, and being used as rent-seekingtools by someone. How to monitor and evaluate the leading cadres effectively toprotect the interests of university from jeopardizing becomes the focus of internalaudit work under this background. As an effective way to evaluate the publicentrusted economic responsibility of leading cadres, economic responsibility auditcombines the organizational supervision, discipline supervision and audit supervisionorganically, it monitors and evaluates leading cadres, and at the same time, it alsoperfects the supervision and management mechanism of leading cadres of university.Therefore, economic responsibility audit is becoming the favorable weapon tosupervise the leading cadre’s economic management behavior.Economic responsibility audit develops with each passing day in university,although many achievements have been made, there are also many problems. Thispaper sets the H university as research object in order to analyze the problemsexisting in the economic responsibility audit, and expect to promote the developmentof the economic responsibility audit in university by putting forward the improvementmeasures. This paper sets the internal audit and public entrusted economicresponsibility as the theoretical basis, by using the methods of literature research,survey research and case analysis, this paper analyzes the current situation ofeconomic responsibility audit work of H university, and reveals the existing problems,such as the lack of strength of economic responsibility audit, the audit supervisionmark is not rigorous, evaluation system is not scientific, inadequate use of auditresults, the low degree of audit informatization. To solve these problems, this paperstarts from the actual situation of H university, putting forward specific and targetedimprovement measures by different levels, including improving internal audit strengthand using the external audit services, forwarding the audit mark, establishing ascientific evaluation system, reinforcing the use of audit results and audit informationconstruction, in order to make the economic responsibility work of H university reacha new level and height, discovering the problem of violation in time, playing theeconomic responsibility audit’s role of immune system, improving the level of leading cadres’ economic management and the self-consciousness of strictly performtheir duties, creating a perfect environment for H university’s healthy development.