河南工业大学学报（社会科学版）
河南工業大學學報（社會科學版）
하남공업대학학보（사회과학판）
Journal of Henan University of Technology (Social Science Edition)
2015年
3期
69-71,75
,共4页
高等学校经济责任%领导干部%经济责任审计
高等學校經濟責任%領導榦部%經濟責任審計
고등학교경제책임%령도간부%경제책임심계
economic responsibility of college and university%leading cadre%economic responsibility audit
高等学校经济责任审计是对高等学校中的领导干部进行的审计。在高等学校经济责任审计实践中，发现了贷款偿仍困扰着高等学校，合作办学不规范，法律法规对高等学校经济责任审计工作的支持力度不够，高校领导没有充分重视经济责任审计工作，高校未能意识到经济责任审计是干部评价的一种制度设计，缺乏健全的经济责任审计评价标准和依据，未能充分利用经济责任审计成果7个方面的问题。提出了解决高等学校经济责任审计问题的对策。
高等學校經濟責任審計是對高等學校中的領導榦部進行的審計。在高等學校經濟責任審計實踐中，髮現瞭貸款償仍睏擾著高等學校，閤作辦學不規範，法律法規對高等學校經濟責任審計工作的支持力度不夠，高校領導沒有充分重視經濟責任審計工作，高校未能意識到經濟責任審計是榦部評價的一種製度設計，缺乏健全的經濟責任審計評價標準和依據，未能充分利用經濟責任審計成果7箇方麵的問題。提齣瞭解決高等學校經濟責任審計問題的對策。
고등학교경제책임심계시대고등학교중적령도간부진행적심계。재고등학교경제책임심계실천중，발현료대관상잉곤우착고등학교，합작판학불규범，법율법규대고등학교경제책임심계공작적지지력도불구，고교령도몰유충분중시경제책임심계공작，고교미능의식도경제책임심계시간부평개적일충제도설계，결핍건전적경제책임심계평개표준화의거，미능충분이용경제책임심계성과7개방면적문제。제출료해결고등학교경제책임심계문제적대책。
The audit of the economic responsibility of colleges and universities is the audit of the leading ca-dres there.In the practice of economic responsibility audit in colleges and universities,there exist such 7 problems as follows:colleges and universities fall into dire straits due to the repayment of loans,cooperative education is not standardized,laws and regulations don’t give adequate support to the economic responsibility audit work of colleges and universities,university leaders attach little importance to the economic responsibility audit work,the leaders there fail to realize that the economic responsibility audit in colleges and universities is a kind of system design for the evaluation of cadres,there is a shortage of sound economic responsibility audit evaluation criteria and basis,colleges and universities fail to make full use of the results of economic responsi-bility audit.The article puts forward some countermeasures to solve the above problems.
