浅谈高校内部经济责任审计面临的问题及对策

改革开放后,对领导干部实行经济责任审计,是我国加强对各级领导干部的任用、管理和监督的一种重要手段,也是促进党风廉政建设的一项重要措施。随着经济责任审计工作的深入发展,各种新情况、新问题层出不穷。本文分析了加强高校经济责任审计的意义、高校经济责任审计中存在的问题及原因,并就如何加强高校经济责任审计工作提出几点对策和建议。     

高校经济责任审计风险分析

近年来,我国高等教育发展和办学规模的扩大,高校的业务范围日趋广泛和复杂。这为权力的寻租行为提供了土壤,为抑制领导干部的贪污腐败,维护高校正常的经济秩序,在依法治国的背景下,政府加大了高校领导干部的经济责任审计力度,高校领导干部的经济责任审计日趋制度化、规范化。对高校经济责任审计风险表现形式和成因进行分析,对于防范审计风险,实现经济责任审计对高校领导干部的监督和管理,促进高校的良性发展具有重要意义。     

高校领导干部经济责任审计结果运用研究

经济责任审计制度的建立,把组织监督、纪检监督和审计监督有机结合起来,是加强干部管理监督和建立健全问责机制、促进执政能力建设的重要措施。随着我国高等教育事业的迅速发展,高校经济责任审计工作在保证高校教育事业健康发展方面的作用越来越重要,充分有效经济责任审计结果是促进高校领导干部贯彻落实科学发展观、推动高等教育事业又好又快发展的重要保障。     

高校经济责任审计联动机制建立探析

文章提出经济责任审计联动机制的概念,简述了建立高校领导干部经济责任审计联动机制的重要性和必要性,指出高校领导干部经济责任审计联动工作的不足之处,对如何科学合理地建立高校经济责任审计联动机制进行了论述。     

全面深化改革背景下的经济责任审计策略研究

全面深化改革对经济责任审计环境产生重大影响,主要表现为提升了经济责任审计的目标、强化了经济责任审计的作用、增加了经济责任审计的内容、拓展了经济责任审计的类型等。当前,我国经济责任审计存在定位偏低、审计内容过窄、评价体系缺乏、结果开发不到位、审计力量不足等问题。经济责任审计服务全面深化改革的策略主要包括在审计目标定位上,要突出发挥推动改革深化的"催化剂"、反腐败利剑和权力运行"紧箍咒"的作用;在审计对象的安排上,要突出关注改革任务较重和权力较大的领导干部;在审计内容的确定上,要突出关注领导干部落实改革措施情况和权力行使的关键环节;在审计评价上,要突出构建科学权威的评价指标体系;在审计结果的利用上,要突出发挥威慑性和建设性作用等。     

高校经济责任审计工作探析

2010年10月,中央"两办"印发了《党政主要领导干部和国有企业领导人员经济责任审计规定》(以下简称《规定》),这标志着领导干部经济责任审计工作步入法制化、规范化和常态化轨道,经济责任审计进入了全新的历史发展时期。高校经济责任审计工作开展较早,但是面对新的形势、新的任务,需要进一步更新观念,积极探索经济责任审计在推进依法行政、依法治校等方面的实现途径和方式方法。文章从高校经济责任审计工作的重要意义以及发展历程入手,总结了高校经济责任审计所取得的成功经验以及目前存在的主要问题,并针对问题提出了进一步深化高校经济责任审计工作的具体措施和相关建议。     

构建新形势下高校内部经济责任审计的平衡机制

本文以《党政主要领导干部和国有企业领导人员经济责任审计规定实施细则》的实施为背景,对高校内部经济责任审计的特点和内容进行界定,以此为基础探索下高校内部经济责任审计的平衡机制。     

关于高校开展领导干部经济责任审计的思考

根据党中央和国务院部署，开展领导干部经济责任审计，这是一件全新的审计工作。章结合实践中遇到的新问题，提出解决问题的新方法，探索高校领导干部经济责任审计的新思路，不断提高教育审计的新水平。     

基于限制理论的领导干部经济责任审计评价指标体系构建

<正>一、引言领导干部经济责任审计,是由各级审计部门对负有经济责任的领导干部任职期间个人履行领导、管理经济活动职责,遵守财经纪律和廉洁自律等情况进行监督、评价的行为。区别于其它审计"就事论(评价)事"原则,经济责任审计是"就事论(评价)人",即审计结果 "人格化"。在实施经济责任审计过程中,如何恰当地作出审计评价,是经济责任审计的重点和难点。因此,对领导干部进行经济责任审计,不仅仅要作出定性评价,而且还要作出定量评价,对领导干部经济责任综合审计评价分出等级,将评价结果反映为"优秀"、"称职"或"不称职"。作出客观、公正的审计评价,关键是建立一套科学合理的经济责任审计评价指标体系。     

浅议新形势下高校经济责任审计工作的发展

随着2010年12月《党政主要领导干部和国有企业领导人员经济责任审计规定》的发布,我国经济责任审计工作进入到一个新的阶段。高校的经济责任审计工作也进入到审计有依据,程序有规范,评价有指标的新阶段。高校应该根据自身情况制定出适合高校情况的具体经济责任审计办法,建立符合要求的内部审计机构,提高从业人员的综合业务素质,使经济责任审计工作向更高阶段发展。     

Vanadium in foods and in human body fluids and tissues

Using neutron activation analysis, vanadium was analysed in a range of foods, human body fluids and tissues. On the basis of these results and those of other workers, it was concluded that daily dietary intake amounts to some tens of micrograms. Analysis of body fluids (including milk, blood and excreta) and organs and tissues provided an estimate for the total body pool of vanadium in man of about 100 μg. Vanadium was not detectable in blood and urine at the level of 0.3 ng/g, while low levels were found in muscle, fat, bone, teeth and other tissues. The relationship between dietary intake to pulmonary absorption is discussed in relation to the occurrence of vanadium in man-made air particulates. The very low levels found in milks and eggs suggest minimal vanadium requirements in growth. The findings are discussed in the light of previous results and also in relation to the possible essentiality of vanadium.     

Iodine-129 in thyroid and urine in Ukraine and Denmark

Human thyroids collected from Gomel in Belarus, sheep thyroid from Jutland and human urine from Zealand in Denmark were analysed for 129I and 127I concentrations. The ratios of 129I/127I in human thyroid in Gomel are 2.65-11.0 x 10(-9) with an average of 7.21 x 10(-9), which is one order of magnitude higher than those from Asia and South America (10(-10)), but significantly lower than those observed in west Europe (10(-8)). A weak negative correlation (P < 0.05) between 129I/127I ratio in human thyroid and the age of the subjects was observed in Gomel. The average ratio of 129I/127I in sheep thyroids from Jutland of Denmark is 1.81 x 10(-7), which is two orders of magnitude higher than those in south hemisphere, and Asia. It is also significantly higher than those observed in other west European countries before 1984 and that in human thyroid in Gomel. The high thyroid 129I level in Jutland is attributed to the release of reprocessing plants in France and UK. The 129I/127I ratios in human urine in Zealand of Denmark are 0.86-2.86 x 10(-8). The possibility of using urine 129I to evaluate the thyroid exposure to 129I is investigated.     

儿童青少年近视的防控研究进展

儿童青少年近视率一直处于高位并持续上升,严重影响了我国儿童青少年的学习和生活,本研究通过查阅国内外治疗儿童青少年近视相关著作及文献,针对目前儿童青少年近视防控手段的进展,对各治疗方案进行分析和研究。     

德国城乡景观与中国景观问题

2003年,笔者获得德国DAAD(德国国际学术交流基金会)奖励资助,作为访问学者在德国逗留了4个月(4月～8月).在这期间,笔者还考察了法国、丹麦、瑞典和意大利,但我认为还是德国的景观最为优雅和美丽.     

广义文脉与规划设计教育

城市规划设计教育不仅应关注历史化,还应关注自然、社会和经济;不仅应关注地方和传统,还应关注全球和未来。城市规划教育应掌握正确的发展观和方法论,肩负起发展地万脉的历史使命,保护社会公众的利益,推动城市持续发展。     

Perchlorate in raw and drinking water sources in England and Wales

A well‐known use of perchlorate is as a rocket fuel propellant; however, more widespread uses include in munitions and fireworks, and it also occurs naturally. Perchlorate suppresses the thyroid, which can lead to a variety of adverse effects. It is a widespread contaminant in the United States, but limited occurrence data in the United Kingdom exist, and even less for drinking water. Monitoring of 20 raw and treated drinking water sites in England and Wales, covering four seasonal periods, showed that perchlorate is a low‐level background contaminant of raw and treated drinking water. Low concentrations (treated drinking water: <0.020–2.073 μg/L, mean 0.747 μg/L) were detected at every higher‐risk site. The concentrations were comparable in each of the four sampling exercises and no significant trends were apparent relating to the time of year, the type of risk or the method of chlorination. Limited data showed that removal by ion exchange and granular‐activated carbon may occur.     

Lead and cadmium contents in cereals and pulses in north-eastern China

It is known that, unlike Japanese, Koreans or southern Chinese who depend on rice as a major source of energy for daily life, people in north-eastern China rely not only on rice, but on wheat and other cereals and to a lesser extent also on pulses. Cereal and pulse samples were collected from open markets in north-eastern China, and analyzed by inductively-coupled plasma spectrometry (ICP-MS) for two potentially hazardous heavy metals — lead (Pb) and cadmium (Cd). The average Pb level in cereals (31.3 ng Pb/g as a geometric mean) and that of pulses (25.7 ng Pb/g) were similar to each other with no significant difference. Among the cereals, Pb contents were higher in foxtail millet (54.3 ng/g) and lower in maize (35.4 ng Pb/g; grain and flour in combination), wheat flour (28.8 ng Pb/g) and rice flour (22.7 ng Pb/g). Lead levels in two important types of pulses, kidney bean and soybean (24.6 and 30.8 ng Pb/g, respectively), were comparable to the levels in rice and wheat. In contrast, Cd levels were substantially higher in pulses (55.7 ng Cd/g) than in cereals (9.2 ng Cd/g), and among the pulses, Cd in soybean (55.7 ng Cd/g) was significantly higher than that in kidney bean (23.8 ng Cd/g). The possible public health implication of the Pb and Cd levels, especially the high Pb level in foxtail millet (54.3 ng Pb/g) and the high Cd level in soybean (73.5 ng Cd/g), is discussed.     

创新创业教育在高校实践教学中的研究与探索

大学生创新创业教育的开展对高校人才培养体系的完善具有非常重要的意义。针对目前我国高校创新创业教育模式的问题与不足进行探讨,分析研究了创新创业教育的实质,最后重点阐述了在实践教学中如何加强创新思路的引导,建立有效激励机制,开展创新及创业教育的应对策略,促进对大学生实践创新能力、创业就业能力和持续发展能力的培养。     

武汉城市景观文化生态保护建设的问题与对策

城市文化生态是形成城市特色的文化要素。历史古迹,优秀建筑,空间形态,环境特色,作为城市文化生态的显现部分,既是城市文化底蕴直观生动的反映,也是市民的情感港湾和精神家园。理应得到珍惜和保护。该文在系统地概括武汉景观文化生态特点的基础上,重点分析了当前武汉城市景观规划建设中的文化生态问题,提出了武汉今后改进城市景观文化生态规划建设的对策建议。