摘要
在新时代全面实施“双高计划”建设背景下,实施内管干部经济责任审计有重要意义。高职院校存在审计部门机构改革进度缓慢、内部岗位职责不明确、审计整改工作缺乏协作、审计信息化建设滞后等问题,应健全内部审计机构,加强内控建设,提高经济责任审计工作质量,拓展经济责任审计方式,增强审计整改工作力度,实现内管干部经济责任审计全覆盖,建立服务型经济责任审计体系,及时公示审计结果,加快审计信息化建设步伐。
Under the background of implementing the"double high plan"in the new era,it is crucial to carry out economic responsibility audit on internal management cadres.Slow institutional reform of audit departments,unclear internal job responsibilities,lack of coordination in audit rectification work,and lagging behind in audit information construction still exist in higher vocational colleges.As a result,we colleges should improve internal audit institutions,strengthen internal control construction,improve the quality of economic responsibility audit work,expand economic responsibility audit methods,enhance audit rectification work,realize full coverage of internal cadres economic responsibility audit,and establish service-oriented economic responsibility and public the audit results timely so as to accelerate the pace of audit information construction.
作者
王奇
王守龙
WANG Qi;WANG Shou-long(Anhui Business College,Wuhu Anhui 241002,China)
出处
《天津中德应用技术大学学报》
2020年第5期15-19,共5页
Journal of Tianjin Sino-German University of Applied Sciences
基金
2018年度安徽高校人文社会科学研究重点项目“制度安排与方法创新——经济责任审计在高校领导干部廉政风险防范体系建构中的作用研究”(SK2018A0787)
安徽商贸职业技术学院“三平台两基地”2020年应用研究项目“‘双高计划’建设背景下高职院校内管干部经济责任审计研究”(2020ZDF12)的研究成果。
关键词
双高计划
内管干部
高职院校
经济责任审计
Double High Plan
Internal Management Cadres
Higher Vocational Colleges
Economic Responsibility Audit
