Research On The Audit Of Economic Responsbility Of University Leaders Undert The Background Of Comprehensive Reform Of Higher Education

With the orderly promotion of the popularization of higher education in China,the contradiction of the development of colleges and universities has been transformed into the contradiction between the expansion of the scale of education and the failure of the synchronous follow-up of the quality improvement.Although the state has issued a series of policies to improve the quality of teaching,but the implementation effect is not significant.Under the background of the gradual deepening of the comprehensive reform in Colleges and universities,as a public institution set up under the government system to achieve the purpose of public education services,the economic responsibility audit of university principals has gradually become one of the key areas of economic responsibility audit in China.As the most comprehensive type of audit business,economic responsibility audit plays an important role in comprehensively deepening the reform of services and promoting the improvement of governance.Over the years,the government has issued a series of laws and regulations to guide the implementation of the economic responsibility audit in Colleges and universities.However,with the expansion of the connotation of the economic responsibility audit of university principals and the renewal of the audit path,it is urgent to improve the existing theory based on the summary of practical experience and typical cases,form a set of scientific,reasonable and standardized index system and further guide the practice.the research on the performance of major economic decision-making management,the implementation of national financial policies and the marketization of resource allocation is not comprehensive and complete enough to reflect the economic responsibility audit of university leaders Features and key areas.The purpose of this paper is to study how to build a set of index system which not only meets the characteristics and actual needs of colleges and universities,but also meets the requirements of economic responsibility audit under the background of comprehensive reform of colleges and universities.With the help of the research status and theoretical basis at home and abroad,this paper focuses on the analysis of the situation requirements of the comprehensive reform of colleges and universities.Through the selection of University as a typical case,and the analytic hierarchy process and fuzzy comprehensive evaluation method are used to compare the audit evaluation results with the actualsituation,and the evaluation score of Comrade A’s economic responsibility audit in University is 85.79,and the conclusion is that Comrade a has performed his economic responsibility better during his tenure.The popularization and application of the evaluation system will provide a reference for the theoretical research and application of the economic responsibility audit of university principals.