河北广播电视大学学报
河北廣播電視大學學報
하북엄파전시대학학보
Journal of Hebei Radio & TV University
2012年
1期
63~64
,共null页
高校 经济责任审计 负责制
高校 經濟責任審計 負責製
고교 경제책임심계 부책제
university; economic responsibility audit; responsibility system
“党委领导下的校长负责制”是当前法定的高校管理体制，校长、书记这两个高校的“一把手”都是高校领导干部经济责任审计的审计对象，审计内容的侧重、问题责任的区分是高校领导干部经济责任审计的难点。“党委领导下的校长负责制”的法定含义，是解决这一审计难点的有效途径。
“黨委領導下的校長負責製”是噹前法定的高校管理體製，校長、書記這兩箇高校的“一把手”都是高校領導榦部經濟責任審計的審計對象，審計內容的側重、問題責任的區分是高校領導榦部經濟責任審計的難點。“黨委領導下的校長負責製”的法定含義，是解決這一審計難點的有效途徑。
“당위령도하적교장부책제”시당전법정적고교관리체제，교장、서기저량개고교적“일파수”도시고교령도간부경제책임심계적심계대상，심계내용적측중、문제책임적구분시고교령도간부경제책임심계적난점。“당위령도하적교장부책제”적법정함의，시해결저일심계난점적유효도경。
＂The principal responsibility under the leadership of the party committee＂ is at present a statuto- ry college management system. The two chief leaders the principal and the secretary of the party commit- tee are both the audit objects. How to select the audit contents and how to distinguish the problematic re- sponsibilities are the difficulties in auditing the economic statutory meaning of ＂The principal responsibility under way to solve this audit problem. responsibility of the leading cadre in a university. The the leadership of the party committee＂ is an effective way to solve this audit problem.
