| In recent years,in the deepening innovation of higher education reform in our country,the central and local governments at all levels are also increasing investment in colleges and universities,which makes the scale of running schools continue to expand.The internal and external economic activities of colleges and universities have become more and more complicated,and the power of administrative executives at all levels of colleges and universities is getting bigger and bigger.The economic responsibility audit of administrative leaders at all levels of colleges and universities has also become one of the key points of many internal audit.However,due to the late start of research and implementation of the economic responsibility audit of the internal leading cadres in colleges and universities,the evaluation index system for the internal leading cadres of colleges and universities has not yet been formally established.In view of the current economic responsibility audit in colleges and universities,most of the audit evaluation remain in the general category,lack of specific systematic evaluation index,which leads the audit evaluation to become a mere formality and leads the audit risk to be greatly increased.Learned the the status quo of economic responsibility audit of internal leading cadres in colleges and universities in our country,this paper takes the economic responsibility audit of departmental leading cadres in H university as the research object.Based on the analysis of the status quo and problems of economic responsibility audit of departmental leading cadres in H university,this paper designs a set of four levels of eight aspects of a total of 29 specific indicators evaluation index system for the economic responsibility audit of the departmental leading cadres on the basis of the use of literature,interviews and questionnaires.Then,through the use of Gray Analytic Hierarchy Process,this paper provides the specific methods and steps for the construction of the evaluation index weighting and the comprehensive evaluation model,and applies these through an example.This paper hopes to provide some reference for the economic responsibility audit of the internal leading cadres in colleges and universities in our country. |
