Evaluation Index System Of Economic Responsibility Audit For Leading Cadres In Colleges

With the improvement of the economic and financial system, the new supervision environment changed by new market economic structure, at the same time it brings new opportunities and challenges for institutions of higher education.The audit results not only affect the future of the leadership, but also influence the security of state assets and the people’s trust for the government. So it has received a widespread attention from all walks of social. Set up a perfect evaluation index system is very important for evaluating the leading cadres’ performance of economic responsibilities. The indexes we used must be able to reflect the leading cadres’ truly performance of economic responsibility objectively and correctly. Thus can differentiate liabilities correctly, and help the management department to control the corruption effectively.Considering the school-running characteristics of colleges and universities in our country, this research has made a preliminary description though investigating the auditing status on economic responsibilities. Meanwhile based on the economic responsibilities auditing theories and management theories in institutions of higher learning, the research put forward a new way to establish an auditing evaluation index system for economic responsibilities in institutions of higher learning, try to evaluate the leading cadres’ performance of economic responsibility comprehensively and objectively.Standing on a different perspective, this research has learned the advanced experience and study results at home and abroad, combine the comprehensive indexes and functional departments’ indexes to evaluate the leading cadres’ performance of economic responsibilities comprehensively, and expect to make a guidance for the audit practice in institutions of higher learning. On the other hand, building the evaluation index system of economic responsibility audit is also a good way to provide the reference for the management department. Furthermore, it helps to enrich and perfect the theory and method system of economic responsibility audit in our country.