The University Internal Economic Responsibility Audit Research

With the expansion of university education and diversification of funding sources, the right of university autonomy and allocation of resources has be enhanced, and there are more and more problems in the university internal management activities.The duty crime and corruption is appears in higher education institutes, especially in areas of logistics, procurement, infrastructure, etc. The scientific research funds, the power and disposable amount of the department leadership are increasing. With the university internal management activities becoming increasingly complicated, there are more and more problems. The original management mechanism and supervision mechanism can’t keep up with the development of University. The phenomenon of abusing power for personal gains is common. It is urgent to make a research of the university internal economic responsibility audit.The university internal economic responsibility audit refers to the auditing of the university internal management cadres department, financial revenue and expenditure units and related economic activities by the internal audit institutions, in order to certificate and evaluate for economic responsibility of internal management leading cadres. The university internal management leading cadres including the person in charge of the financial department, the asset management department, the construction project management department, the school-run enterprises, the infrastructure sector, the logistics group and other departments.This paper firstly discusses the history and development of the economic responsibility audit, internal economic responsibility audit and the university internal economic responsibility audit. Then, it describes the basic theoretical research framework of economic responsibility audit based on previous studies. After that, the paper analyzes the Anhui province present situation of the university internal economic responsibility audit by means of site visits and telephone surveys and summed up the increment way of improving it. We all know that it is difficult to evaluate the university internal economic responsibility. Finally,in order to solve the problem, this paper constructs the university internal economic responsibility audit evaluation index framework based on the characteristics and the management way of the university and the balanced scorecard method, design index of the university internal economic responsibility audit, combination with AHP and Delphi method, ultimately has established the evaluation system. At the last part, this article is based on case study of internal economic responsibility audit of the person in charge of the university financial departmen, using the empirical research methods, to analysis the indicator system established above.