Colleges And Universities Leading Cadres Economic Responsibility Audit Evaluation Index System Study

The auditing evaluation for economic responsibility indicates the actions of judgement and definition on the responsibility of officials in the truthfulness, legality, eficiency and others of finance and accounting afairs of their occupations. It is core of the auditing for economic responsibility of administrants during their tenures. The principal to obey by such evaluation is objective,reticence, importences and consolidate. The foundation of such evaluation is account data and relevant economic activities. The standards used by such evaluation are laws, regulations, contracts, budget and plans.Auditing of the administrants' economic responsibilities in college is both a theoretical and practical problem. But at present, the theory researching on economic responsibilities auditing is still inadequate, especially on auditing of the administrants' economic responsibilities in college, which results in difficulties to guide the practice effectively. This paper makes a study about the auditing evaluation for economic responsibilities of the administrants in college. A profound discussion is made about its basic theories, and setting up of the norm system, it touches some existing issues in practice as well. An attempt is also made here to analyse economic responsibilities of the administrants in college during their tenures,in hope of enriching and substantiating the theory reserches.