| On the work of economic responsibility audit of National University Presidents, there is unscientific audit evaluation criteria, not unified, with a subjective and arbitrary evaluation of issues such as evaluation of the results of the audit objectivity and impartiality. Therefore, the need to establish a sound, scientific, standardized, president of the National University of the standard evaluation index system of economic responsibility audit which should unify evaluation of the work of the entire industry standards, norm audit act, definite the economic responsibility and reduce the auditor evaluation of the subjectivity and randomness. As the leading cadres of the assessment, appointment of management to provide direct basis for the education system, human resources management strategy.This paper makes a useful exploration and research on president of the National University of audit and evaluation of the quantitative evaluation index system through reviewing the economic responsibility audit, evaluation of the basic theory and the current economic responsibility audit based on the evaluation of the research literature, combined with the theory and key performance indicators and the proportion score Wall. Firstly, this paper makes a research on evaluation settings of the National University president of evaluation index system of economic responsibility audit. It should that:According to the main duties of National University president, the main economic responsibility, economic responsibility audit of the main content and features to set Evaluation. Secondly, it proposes principle and the role of evaluation index system of construction economic responsibility audit of University Presidents. Construction evaluation index system of economic responsibility audit of National University presidents can play a quantitative assessment, uniform evaluation criteria, definite economic responsibility of University Presidents and optimize human resources management. The following principles should be followed by construction the evaluation index system:the principle of classification set, comparability principle, the importance of the principle, quantitative analysis and qualitative analysis principle, the principle of comprehensiveness and timeliness of the principle. Thirdly, this paper points out that the ideas of construction audit evaluation index system of National University President's economic responsibility, and specific indicators for the system designed are described, evaluation methods and standards are discussed. The indicator system should include compliance legitimacy. the authenticity of accounting information, internal control, operational capabilities, decision-making, decision-making results, leading the seven categories of individual indicators, the weight of each type of target setting, design specific evaluation indicators, given the specific indicators for each standard score. The method of evaluation should include evaluation of the legality of compliance, indicators of the authenticity of the assessment, internal control system established and the implementation of the evaluation, the evaluation of operating capacity, the evaluation of decision-making, decision-making ability of the results of the evaluation of the implementation, evaluation of individual leadership and then a comprehensive evaluation to be done on this basis. Evaluation criteria should be the relevant laws and regulations. Finally, this paper makes the use and verification of evaluation index system through the examples of the National University presidents of economic responsibility audit. The results show that the evaluation index system constructed with the practical. On this basis further suggestions are brought out in order to improve evaluation index system of economic responsibility audit of the National University presidents. |
