Research On The Audit Of Economic Responsibility Of Leading Cadres Of University Administrative Departments From The Perspective Of University Governance

With the gradual deepening of education reform,the government’s investment in higher education is increasing,and colleges and universities can allocate more and more resources.However,some colleges and universities have not allocated and used these resources well,and even violations of discipline such as leading cadres’ job-related crimes,private use of public funds,unreasonable implementation of financial budgets,and corruption,and the supervisory role of the internal audit department has not been brought into play.Secondly,the administrative department of colleges and universities is different from the president and college,and the business of the administrative department involves all aspects of university infrastructure,security,employment,etc.,and serves the teachers and students of colleges and universities more closely.In this context,it is increasingly important to carry out audit research on the economic responsibility of leading cadres for the administrative departments of colleges and universities,which can supervise and evaluate the performance of the economic responsibilities of the audited leading cadres.In addition,after the modernization of the national governance system and governance capacity,university governance has gradually entered people’s vision,good university governance can promote the stable and long-term development of universities,and with the full coverage of audit and the concept of building double-first-class universities,it is particularly necessary for universities to carry out economic responsibility audits.As an important means of university governance,economic responsibility audit can promote leading cadres to restrain their own behavior and improve the internal organizational structure of the department,so that colleges and universities can achieve good governance.Firstly,on the basis of introducing the research background and research significance of this paper,the relevant literature of domestic scholars in the field of economic responsibility is sorted out in three parts,the first part is economic responsibility audit,introducing its concept,production and development,application of results,common problems and countermeasures,and the second part is the economic responsibility audit of university leading cadres,which is different from the first part,on the basis of considering the following analysis of the necessity of economic responsibility audit of leading cadres of university administrative departments.The third part takes into account the background of governance,introduces the functional positioning of economic responsibility audit in governance and the problems existing in economic responsibility audit from different governance perspectives.In addition to the gradual introduction of relevant concepts and the theoretical basis used,the theoretical part of this paper introduces the necessity of economic responsibility audit of leading cadres of university administrative departments in two parts,through consulting relevant materials,the author finds that the current university administrative departments generally have problems such as backward concepts,unreasonable institutional settings,rigid management models,and imperfect management systems and improve the cadre management and supervision mechanism.Secondly,in view of the characteristics of N universities and the convenience of obtaining information,the author takes N universities as the research object to introduce the basic situation of this audit,such as the economic responsibility audit objects and objectives,audit basis and audit evaluation,audit process,audit content and audit methods,as well as the problems and audit suggestions found in the audit,so that readers can form a clear understanding of the economic responsibility audit project of leading cadres of administrative departments.Finally,after a general understanding of the audit project,the problems existing in the audit process are analyzed,such as insufficient audit evidence,imperfect audit evaluation indicators,low quality of audit recommendations and insufficient use of audit results.The reasons for the above problems are analyzed,which are mainly divided into insufficient audit execution control and heavy audit tasks,among which insufficient audit execution control can be subdivided into insufficient understanding of the audited personnel and units before the audit,problems in the formulation and implementation of audit plans during the audit,and no in-depth exploration of the reasons behind the problems after the audit.In view of the above problems,the author puts forward the following suggestions: strengthen the control in the implementation of audit,formulate an economic responsibility audit evaluation system,consolidate audit recommendations,and strengthen the use of economic responsibility audit audit results.It is hoped that with the advancement of social science and technology,economic responsibility auditing can better play its role in the internal governance of universities in the future.