CAJ | 학술논문

党的十八大提出：“深化重点领域和关键环节改革，健全反腐败法律制度，防控廉政风险，防止利益冲突，更加科学有效地防治腐败”的指导思想后，廉政风险防控工作已然成为国家机关的常态工作，并迅速在高校系统中推行，高校经济责任审计工作引入廉政风险防控工作机制已势在必行。由此从高校经济责任审计廉政风险的内涵出发，通过分析高校经济责任审计工作中廉政风险的存在类型和表现形式，提出防范高校经济责任审计廉政风险的对策。
당적십팔대제출：“심화중점영역화관건배절개혁，건전반부패법률제도，방공렴정풍험，방지이익충돌，경가과학유효지방치부패”적지도사상후，렴정풍험방공공작이연성위국가궤관적상태공작，병신속재고교계통중추행，고교경제책임심계공작인입렴정풍험방공공작궤제이세재필행。유차종고교경제책임심계렴정풍험적내함출발，통과분석고교경제책임심계공작중렴정풍험적존재류형화표현형식，제출방범고교경제책임심계렴정풍험적대책。
The eighteenth congress of Chinese Communist Party put forward that we will deepen reform of the key areas and crucial links, improve the anti-corruption legal system, prevent and control the risk in building a clean and honest administration, avoid conflicts of interest, prevent and punish corruption more scientific and effective. After this, to prevent and control the integrity risk has become the normal work of state organs. And it has been carried out in university system quickly. It is necessary to introduce the system of preventing and controling the integrity risk in economic responsibility audit work of college. Based on discussing the connotation of integrity risk in economic responsibility audit work of college, this article focuses on analysing the types and forms of integrity risk in economic responsibility audit work of college. At the end of the article, it puts forward the countermeasures on how to guard against integrity risk in economic responsibility audit work of college.