Research On The Evaluation Index System Of Economic Responsibility Audit Of University Leaders

With the gradual improvement of the economic system reform,the reform of the market economy structure provides a more sound regulatory environment for the economic responsibility audit of university leaders,but also brings great opportunities and challenges.With the change of economic environment,the decision-making power of leading cadres at all levels in colleges and universities is becoming more and more important.The audit results are not only related to the future and reputation of the audited leading cadres,but also related to the safety and integrity of national property and the trust of the people.However,due to the late start of the research and implementation of the economic responsibility audit of university leaders,the audit evaluation index system for the internal leading cadres in colleges and universities has not been formally established.In terms of the current audit of economic responsibility of university leaders,most of the audit evaluation is not accurate enough,and lack of specific and systematic evaluation indicators,which leads to audit evaluation becoming mere formality and audit risk greatly increased.In order to improve the overall supervision system of university leading cadres,it is necessary to strictly implement the economic responsibility audit of university leaders.In the audit practice,whether the indicators and standards used to evaluate the performance of the economic responsibility of university leaders are scientific and appropriate,and whether the economic responsibility of leading cadres can be effectively identified,undoubtedly,has become a decision on the success of the economic responsibility audit of university leaders of course,this is also the key and difficult point of economic responsibility audit.Based on the understanding of the current situation of the economic responsibility audit of the university leaders,this paper uses the methods of literature,questionnaire and case analysis to build a set of evaluation index system of the economic responsibility audit of the university leaders,which includes three levels and four aspects,including 24 specific evaluation indexes,and applies it to the economic responsibility audit of the A university leaders.For the purpose of providing some reference for the practice of economic responsibility audit of university leaders,and further improve the current audit theory system in China.