经济与管理2016，Vol.30Issue(3)：67-70,4.
多维高校审计问责体系构想
The Conception of Multidimensional University Audit Accountability System
摘要
Abstract
Audit accountability is the inevitable requirement of the expansion and deepening of the audit effect. The internal audit accountability system is an important means to solve the problem of corruption in colleges and universities and it includes audit accountability objectives,audit accountability elements,the implementation process of audit accountability and the system guarantee of audit accountability. The basic goal of internal audit accountability is to investigate the responsibility of the relevant departments and the responsible person,to curb the dereliction of duty and illegal behavior in colleges and universities,the ultimate goal is to achieve sustainable development of colleges and universities. The key elements of the internal audit of colleges and universities include the subject of audit accountability,the object of audit accountability,the basic evidence of audit accountability and the content of audit accountability. The process of internal audit in colleges and universities mainly goes through the starting stage,the investigation stage,the decision stage and the appeal stage. The guarantee work of the Internal audit accountability system in colleges and universities should be carried out by improving the related system construction,strengthening the audit accountability system and improving the publicity system of the audit accountability results ,deeply and continuously cultivating the awareness of post responsibility and etc.关键词
高校/内部审计/问责/问责体系Key words
Colleges and universities/Internal audit/Accountability/Accountability system分类
管理科学引用本文复制引用
张世敏,丁含,焦丽宁,刘海霞..多维高校审计问责体系构想[J].经济与管理,2016,30(3):67-70,4.基金项目
河北省教育厅青年基金项目（SQ151020）；河北省社会科学发展研究课题 （）
