The Research About Accountability Audit And Performance Evaluation Of The Principals Of Colleges

With the continuous deepening of reform of higher education in China, the central and local government investment in colleges and universities continues to increase lead to the rapid expansion of the scale of running school, the university internal economy activity is becoming more and more complex, and the person in charge of both administrative and economic domination. In recent years, the phenomenon of extravagance and waste, institutions of higher learning to resort to deceit, false performance, such as the frequent occurrence of filling one’s own pocket. The "blue book of Chinese education" for 2010 by Chinese Academy of Social Sciences pointed out: "the crime of corruption in college has become the new high incidence area,". Based on a qualitative evaluation of traditional audit method it is hard to find that especially some hidden deep economic problems. Therefore, the urgent need to construct the comprehensive evaluation system of performance audit in colleges and universities from two aspects of qualitative and quantitative analysis to address practical problems.Fiscal responsibility audit of leading cadres is a major feature of Chinese audit, Abroad only performance audit-related research. Research of our country according to the person in charge of economic responsibility audit in the exploratory stage, has not formed the theoretical system of the system, the existing research mainly confined to the analysis of the importance of economic responsibility audit, the lack of research on the specific operation method. In the audit practice, audit of economic responsibility includes incumbent audit and the audit to economic duty of resignation, our only pay attention to the audit to economic duty of resignation and ignore any of the audit, the audit also just according to the financial situation of their tenure of summary evaluation, without taking into account the non-financial indicators of the audited entity, there is no evaluation method system and unified evaluation system in the evaluation process. Therefore, the purpose of this article is construct Index System based on the analysis of the current status of university and existing problems of performance evaluation for economic responsibility audit that suitable for the Principals of Colleges.