中小学校离任审计存在的问题及对策分析

摘要

The development of the economy makes the govern-ment spend on education, and the internal education system of e-conomic responsibility audit is more important. Currently, the outgoing audit as a grass-roots commonly used form of economic responsibility audit, there are some problems in the operation practice. The author describes the status quo of outgoing audit in primary and secondary schools, analyzes the main problems and countermeasures of sustainable and efficient development.%经济越发展，政府对教育的投入越大，教育系统内部的经济责任审计就越重要。当前，离任审计作为基层常用的经济责任审计的一种形式，在操作实践中存在一些问题。笔者叙述了中小学离任审计的现状，分析了存在的主要问题及对策，希望为学校可持续、高效地发展建言献策。