高校办学单位负责人经济责任审计内容探索

在新的形势下，随着高校办学形式的不断丰富，高校办学单位的财务经济运行更加复杂。办学单位在高校中带有普遍性，且异军突起成为很多高校新的经济增长点。因办学单位领导人员的职责特点，经济责任审计所涵盖的内容较一般院、系、部门负责人从广度和深度有着明显的不同。所以，依据法定性、相关性、重要性、操作性原则。推动部门科学发展情况、部门内部经济管理情况、遵守有关廉洁从政（从业）规定情况、执行学校重大经济决策情况进行审计变得愈加重要和紧迫。

Investigation and Countermeasure on Current Situation of Musical Culture Construction in New Rural Areas of Hebei Province

The status quo of the musical culture construction in new rural areas of Hebei province is worrisome. For example, the traditional music is facing a dilemma; the farmers＇ soul is exposed to the uncivilized network music; the consumption of musical culture is dull and so on. All the elements mentioned have limited the promotion of musical culture in pushing the progress of new rural construction. Only by ways of proper guidance of the government, more investment of capital, adequate utilization of modem media resources, bringing traditional music into class, making the community culture become one of the object and test content of Party Committee, can it be framed a more advanced, up-to-date and civilized new rural musical atmosphere. Moreover, it can also provide an excellent developing circumstance and powerful support to the development of material civilization in new rural areas.