摘要随着经济的不断发展，国家队教育越来越重视。由于提高高等学校经济责任审计质量的关键环节之一。因此本文对高校的经济审计责任进行了重点的分析，并以其基本性质和特点为基础，最终确定了审计工作的重点内容以及方法，全面提示被审计单位的经济状况，根据存在的问题，制定了相应的对策，对于被审计人做出了实事求是、客观公正的评价，最终提出了合理的处理意见与建议，从中有效的降低了审计风险，在探析的过程中，通过法律法规的不断健全，以及审计手段的改进，提高了经济责任的有效性。关键词：高等学校；经济责任；现状；问题；对策；AbstractAstheeconomycontinuestodevelop,moreandmoreemphasisonnationaleducation.Sinceoneofthekeyaspectsofcollegesanduniversitiestoimprovetheeconomicresponsibilityauditquality.Therefore,thispaperdescribestheroleofcollegesofeconomicresponsibilityauditandaudit-relatedcontent,combinedwiththenatureofeconomicresponsibilityauditandfeatures,andultimatelydeterminethecontentandfocusoftheauditapproach,comprehensiveeconomicconditionspromptedtheauditedentity,basedonthepresenceofproblemsanddevelopthecorrespondingcountermeasures,forpeopletobeauditedandmaderealistic,objectiveandfairassessment,andultimatelymadeareasonabledealwithcommentsandsuggestions,whicheffectivelyreducetheauditrisk,theAnalysisprocess,throughlawsandregulationscontinuetoimprove,andimproveauditmeanstoimprovetheeffectivenessoffinancialresponsibility.Keywords:Collgesanduniversities;Economicresponsibility;Presentsituation;Problem;Countermeasure;目录摘要.................................................................................................................................................-2-Abstract............................................................................................................................................-3-引言.................................................................................................................................................-4-1高等学校经济责任审计工作的目前状况....................................................................................-4-1.1各省目前经济责任审计状况.....................................................................................................-4-1.2陕西各高校经济责任审计的进展.............................................................................................-4-2高等学院经济责任审计的难点....................................................................................................-5-2.1高等学校经济责任审计的难点分析.........................................................................................-5-2.1.1先审后离难.....................................................................................................................-5-2.1.2对经济责任人的评价难.................................................................................................-5-2.1.3审计队伍力量严重不足，审计信息手段十分有限，难以规避审计风险..................-5-3高等学校经济责任审计包含的内容............................................................................................-6-4陕西高等学校经济责任审计存在的问题....................................................................................-7-4.1问题所在.....................................................................................................................................-7-4.1.1领导主观认识模糊.......................................................................
