| Deepen the reform of colleges and universities is one of the concerns of the18thsession of the National People’s Congress，the CPC central committee and state councilattaches great importance to this. Economical responsibility audit of UniversityPresident is an important content of the audit work. Since2000, the comprehensiveimplementation of University President economic responsibility audit work. In today’ssituation, the economic responsibility audit of leaders in colleges and universities is notonly to supervise and inspect the situation of performing their duties, but also to theimportant measures of improving the assets supervision in colleges and universities.Therefore, actively exploring economic responsibility audit evaluation index system ofUniversity President is of important theoretical and practical significance.The purpose of this paper is to develop a complete set of evaluation index systemof economic responsibility. When evaluating the principal economic activity in collegesand universities, we should on the basis of the authenticity and legality, at the same timeto scientifically evaluate and judge the economic responsibility audit of leaders incolleges and universities by the finish situation in economy, efficiency. In the auditevaluation, we should focus on the overall situation, and the ability and state ofsustainable development; On the one hand, we need to focus on the economic benefitsof colleges and universities, on the other hand we should also pay attention to thecontribution to the social and ecological environment in colleges and universities, thuspromote the harmonious development of the university and social economy.The research of economic responsibility audit evaluation standard of universitypresidents is a practical research subject. This paper adopts the method of normativeresearch, on the basis of introducing the economic responsibility of University Presidentaudit evaluation standard research literature at home and abroad, it is concluded severalenlightenment of researching the our University President economic responsibility auditevaluation standard.Combining the theory of economic responsibility audit and thedevelopment present situation of economic responsibility audit evaluation standard, weput forward from a new point of view-performance prism method to explore andconstruct a set of economic responsibility audit evaluation standard system of universitypresidents. College presidents responsibilities include social responsibility andeconomic responsibility, this article mainly analysis from the university presidents social responsibility audit.Complete and scientific audit evaluation index system is only able to effectivelyplay a role of guidance and constraints of audit. It can guide and supervise themanagement of colleges and universities fully grasp the scientific connotation andspiritual essence of the scientific outlook on development and make the operation ofcolleges and universities better and serve sound and rapid economic and socialdevelopment. |
