The Audit Of Economic Responsibility Of Headmasters In Primary And Secondary Schools In Yangzhou Research On Countermeasures

In January 2022,the General Office of the Chinese Communist Party issued the Opinions on Establishing the Principals’ Responsibility System under the Leadership of Party Organizations in Primary and Secondary Schools(Trial),requiring all schools to conscientiously implement the spirit of the document,give full play to the advantages of the system and mechanism under the leadership of the Party organizations in primary and secondary schools,and ensure that the principals accurately grasp the direction,control the overall situation,make good decisions,pay close attention to the team and leadership,and ensure the implementation of their leadership responsibilities.At the same time,the audit department should strengthen the economic responsibility audit of primary and secondary school principals,implement the new development concept,promote the performance of primary and secondary school principals’ duties and responsibilities,and effectively focus on the authenticity,legality,and effectiveness of the principal’s economic responsibility performance,financial revenue and expenditure,and related economic activities.Emphasis should be placed on the audit of key matters,key positions,key funds,and key links,with the principal’s adherence to the law,discipline,and regulations Conduct comprehensive supervision with a focus on fulfilling responsibilities,provide a basis for the assessment,appointment and selection of organizational departments at all levels,improve the transparency and scientificity of the supervision of primary and secondary school principals,play an important role in the process of promoting self revolution by the Party,and enhance the self-awareness of complying with national financial discipline.In this paper,Document retrieval,field survey,case analysis and other methods are used to study the problems and countermeasures of the economic responsibility audit of primary and secondary school principals in Yangzhou City.First of all,it analyzes the current situation of economic responsibility audit of primary and secondary school principals in Yangzhou City from three aspects:audit system,audit content,and audit process.It points out that the current problems are that the pre audit research work is not detailed,the audit content is not highly related,the audit method is single,the economic responsibility audit evaluation is not standardized,and the audit results are not used properly.Secondly,based on the problems in the economic responsibility audit of primary and secondary school principals in Yangzhou City and the in-depth analysis of the causes of the audit practice,it is concluded that the importance of audit is not high,the orientation of audit objects is not clear,the audit force does not match the audit task,a unified standard economic responsibility evaluation system has not been formed,and the application mechanism of audit results is not perfect.Once again,the case analysis section introduces the economic responsibility audit process of principals in G and Y schools from four main aspects:basic situation,performance of principals’ economic responsibilities,audit analysis process,and audit recommendations.It compares and analyzes the impact of differences in audit methods,audit rectification,auditor quality,audit evaluation indicators and systems between G and Y schools on audit results,and demonstrates the above issues and reasons for analysis.Finally,guide and put forward concrete countermeasures and suggestions that are suitable for improving the quality of economic responsibility audit of primary and secondary school principals at this stage,such as carrying out pre audit research work with research-based thinking,highlighting key audit issues,and promoting the diversification of audit means,so as to improve the overall effectiveness of audit and promote the construction of a more comprehensive economic responsibility supervision system.