Research On The Application Of Internal Economic Responsibility Audit Results In H Province Colleges And Universities

Since the reform and opening up,China’s education has developed vigorously.But at the same time,many colleges and universities have resources waste,abuse of power,accounting chaos and other situations,university leaders in violation of rules and discipline problems have been repeatedly banned.As an important system in China,economic responsibility audit is of great significance in strengthening the management of leading cadres.As an important system in Our country,economic responsibility audit plays a positive role and it is of great significance in strengthening the restriction and supervision on the exercise of power by leading cadres and promoting the modernization of university governance system and governance capacity.Now the role of leading cadres economic responsibility audit in colleges and universities has not been effectively play,in terms of problem solving,prevention effect is not obvious,so that problems whose failure in the prohibition of recidivism,repeatedly,after its reason,the university internal utilization degree of the result of the economic responsibility audit is still relatively low,leading to the value of economic responsibility audit cannot effectively play.The effective use of audit results can achieve the purpose of solving problems and preventing problems,which is one of the most direct ways to realize the audit value of economic responsibility,but also a key measure to improve the governance of colleges and universities,improve the level of governance.In this thesis,questionnaires and interviews are used as the main methods to investigate the current situation of the application of the audit results of economic responsibility of the internal of colleges and universities in H Province.the investigation object is 32 H province,head of the internal audit of colleges and universities or persons in charge of economic responsibility audit,investigation content can be divided into institutions guarantee mechanism,system construction,the construction situation,audit results using the path of the four aspects.According to the results of the questionnaire survey,it is concluded that the application of the audit results of economic responsibility of the internal of colleges and universities in H province needs to be strengthened,and then the existing problems are analyzed in detail: based on audit results using the independence to strengthen environment,audit strength is weak,degree is low,the result of the economic responsibility audit in the audit results using the system construction of joint meeting system and the system of audit results public is not sound,the audit results using the guarantee mechanism of coordination and responsibility mechanism is not perfect,In terms of the application path of audit results,the application degree of all departments is low and the implementation progress of relevant regulations is slow.Based on the above problems,this thesis proposes countermeasures to strengthen the application of the audit results of internal economic responsibility in colleges and universities:improve the internal organization setting,create a good foundation environment;establish and improve the relevant system,strengthen the rigid constraints of the system;strengthen the construction of guarantee mechanism to escort the application of audit results;we will promote sharing of audit results and establish a joint prevention and control mechanism.Hope to be able to push the internal economic responsibility audit results effective use,not only play the role of economic responsibility audit found problems,more effect to solve problems and prevent problems,finally to realize the value of economic responsibility audit,strengthen the management of leading cadres of colleges and universities,integrate internal resources of colleges and universities,promote the college management work,so as to promote the development of higher education in China.