The Research On The Diffculties And Countermeasures Of Applying The Results Of Economic Responsibility Audit For University Leaders

With the economic and social progress in our country,as well as the reform of the educational system and the development of the rule of law,the universities have achieved tremendous development.However,many internal systems in universities have not kept up with the pace of their development.So many serious problems have occurred,such as the loss of state-owned assets and corruption.And maybe they have affected the teaching and research work in universities.In this context,the economic responsibility audit of the leading cadres of universities has become particularly important.Whether it is the preservation of property in universities or the supervision of leading cadres,it cannot be ignored.In recent years,the state has also increased its emphasis on audit work and established the Central Audit Committee to better play its role.The economic responsibility audit of the leading cadres of universities is mainly developed in practice.At present,significant achievements have been made.However,there are still major difficulties in the actual audit work.There are many problems have not been solved.So the use of audit results is less effective and it is difficult to truly realize the value of the audit.And there is less research on the improvement of the effectiveness of the use of audit results.The relevant specific regulations are relatively lacking and need to be improved.This article first summarizes the research related to domestic and foreign economic responsibility audit,and briefly describes the relevant concepts of the economic responsibility audit of the leading cadres of universities.Then,based on the relevant data in the past two years,the current situation and reasons for the use of relevant audit results are analyzed comprehensively.In addition,a detailed analysis of selected case of the use of economic responsibility audit results by leading cadres in the university was carried out.Finally,the author puts forward corresponding suggestions for the problems existing in the use of audit results.The analysis shows that the dilemma in the use of audit results is mainly due to the low quality of audit results and difficulties in subsequent application.Among them,the definition of the responsibility of leading cadres is not clear,the specific evaluation criteria are lacking,the audit period is long,the scope is large,and the auditing intensity is insufficient.These reasons lead to the low quality of audit results.The lack of attention to the property management of universities,the prevalence of post-examination are common,the use of audit results is narrow and opaque.As a result,auditing results are hindered in their subsequent use and are difficult to be used effectively.Combining the specific auditing situation with related theories,this article makes a deeper analysis of the application of the results of the economic responsibility audit of leading cadres in Chinese universities.It is proposed that relevant regulations should be improved,inter-departmental coordination should be strengthened,auditing work should be completed at all stages of leading cadres’ posts,an auditing announcement system should be established and so on.It is hoped that these suggestions will help improve the effectiveness of the use of the results of economic responsibilities audit of leading cadres of universities.