CAJ | 학술논문

随着各高等学校经济责任审计工作的不断深入和发展，审计工作面临的困难和问题也日益突出。针对存在的问题，在审计工作中，首先，要积极营造和谐的审计氛围；其次，要有计划地开展领导干部任期经济责任审计；第三，要紧紧围绕学校的中心工作来进一步提高审计技能，推进审计工作；第四，要科学评价，实现审计工作的“三个服务”；第五，要建章立制，加大制度执行力的监督检查，确保审计成果的有效运用。
수착각고등학교경제책임심계공작적불단심입화발전，심계공작면림적곤난화문제야일익돌출。침대존재적문제，재심계공작중，수선，요적겁영조화해적심계분위；기차，요유계화지개전령도간부임기경제책임심계；제삼，요긴긴위요학교적중심공작래진일보제고심계기능，추진심계공작；제사，요과학평개，실현심계공작적“삼개복무”；제오，요건장립제，가대제도집행력적감독검사，학보심계성과적유효운용。
With the rapid development of college economic responsibility audit, there exists an increase of audit problems. Based on analyzing the problems of Chinese college economic responsi- bility audit, this paper proposes the following solutions : creating a harmonious audit atmosphere, carrying out a well - planned economic responsibility audit of leaders, improving audit skills and techniques closely around the central task of the university, realizing ' three services' through a scientific evaluation, and finally, strengthening supervision to ensure the effective application of audit achievements.