Research On The Internal Economic Responsibility Audit Of H University

Economic responsibility audit is a new type of complex audit which combines the traditional audit and performance audit under the specific political and economic system in China,and it is a new type of economic supervision mechanism which is used to evaluate the leadership responsibility and talent selection in China under the specific political and economic system.With the continuous improvement of China’s political system and economic system reform,the content of financial responsibility has been continuously enriched,so the audit work should be carried out to keep pace.At present,with the continuous expansion of the scope of the audit,the audit content is becoming more and more abundant,so the audit plan and process design are constantly enriched and improved,and the audit level is also improved.The University as our administrative institutions,the single teaching mode of operation has not adapt to the rapid development of economy,the economic responsibility of leaders of colleges and universities has expanded from the use of simple management and financial funds to the free operation of project operation and management level,it requires universities to ensure and improve their teaching quality.At the same time it is necessary to strengthen their social service ability and the level of scientific research,but also to ensure that the leading cadres strictly fulfill its economic responsibility.However,in recent years,the economic problems are more prominent,internal audit on the economic behavior of leading cadres did not play an effective supervisory role.Therefore,the construction and improvement of the management system of higher education in our country has a high demand for internal audit.Based on this,how to establish a perfect university economic responsibility audit plan,audit evaluation index set can be different according to the features of different departments,and reasonable and effective supervision and management of university leading cadres’ duties within the scope of economic responsibility is the focus of this paper.Firstly this paper elaborates the theory of economic responsibility audit,through the study of the development process of China’s economic responsibility audit leads to the internal economic responsibility audit in colleges and universities of the relevant content,and the design of the audit program.Secondly,taking H University as a case to analyze,and put forward some suggestions for the problems.Finally,this paper designs a set of internal economic responsibility audit program for H Academic Affairs Office.In order to carry out the economic responsibility audit for H University and even the colleges and universities which are similar to the H University,that can provide the technology roadmap and train of thought.