Research On The Evaluation Index System Of Economic Responsibility Audit Of University Presidents Based On AHP-EWM

With the comprehensive deepening of the comprehensive reform of higher education and the deepening development of the construction of "double first-class" colleges and universities,the macro-environment of college education audits has undergone major changes,and the supervision of college management has become increasingly strict.As a comprehensive type of university audit business,economic responsibility audit plays an important role in promoting the improvement of university governance.As the core content of the economic responsibility audit report,the audit evaluation results have become a scientific and reasonable audit evaluation system.The important premise and foundation of economic responsibility audit and evaluation.However,in the current university economic responsibility audit practice,the audit evaluation is mainly based on qualitative evaluation,and there is a lack of process work in the design of quantitative indicators,quantitative evaluation of audit results and determination of audit evaluation standards.These audit practices The deficiencies have greatly reduced the audit effect to a certain extent,so this paper hopes to build a set of objective and reasonable audit evaluation index system for university principals based on the combination of modern research evaluation methods,in order to provide a certain degree for the construction of university economic responsibility audit evaluation index system Reference and practical significance.In this paper,through summarizing,model building and application of examples,the index system of economic responsibility audit evaluation of the university principals to be constructed is researched and explained.First,the background significance of the issues studied in this paper is described.Based on the domestic and international research status and related theories,the relevant contents of the current economic responsibility audit evaluation process stipulated by the law are integrated and analyzed.It is found that the current university economic responsibility audit evaluation practice exists There are certain defects in the evaluation index design,index weight measurement and evaluation standard quantification to a certain extent.Subsequently,this paper aimed at several shortcomings,after selecting indicators through the integration of relevant regulations of laws and regulations and the frequent occurrence of economic responsibility audits of colleges and universities under the background of "double first-class" construction,combined with the practice of economic responsibility audit indicators of D college principals,the After analyzing the application cases,according to the principle of combining qualitative and quantitative analysis,a set of design including the implementation of financial policies and laws and regulations,three major decisions and audit rectification,internal control system construction,debt and debt and state-owned assets management The financial responsibility audit and evaluation index system of 28 principals at 9 levels,including the situation,compliance with clean government regulations,budget execution,financial revenue and expenditure,fund management status,financial work status and career development status.On this basis,this paper further established a comprehensive evaluation index system construction model,and explained the specific methods and steps of the constructed model.By using the evaluation method AHP-EWM(that is,the analytic hierarchy process and the entropy weight method),the weights of the selected indicators are combined and determined.Finally,this paper takes the economic responsibility audit of the principals of D universities as the research object,analyzes the specific application of the index system,and puts forward three suggestions for the continued scientific application of the evaluation system.First,the institutionalization of the evaluation index system is institutionalized;It is to establish long-term cooperation with experts to ensure the follow-up and continuous use of the indicator system;the third is the configuration of audit information processing related software,in order to provide a certain reference and reference significance for the innovation and development of economic responsibility auditing in universities in the new era.