Study On The Audit Evaluation System Of Deans’ Economic Responsibility In SY University

At present,education has been attached great importance to,and the economic activities carried out by colleges and universities with expanding scale as the carrier of teaching have become more and more rich and complex,with twhe result that leading cadres of all departments and units in Colleges and universities have gradually acquired greater rights.However,in the face of the authenticity,legality and compliance of financial revenues and expenditures of units,it has not only triggered internal thinking of colleges and universities,It has also received comprehensive attention from the state and the public.As the first pass of university audit,the internal audit department of colleges and universities has gradually realized that simply relying on financial income and expenses,and taking "3E" as the goal cannot meet the needs of modern university audit work,and is not conducive to the rectification of problems.Therefore,under the new development concept,the traditional economic responsibility audit method needs to be improved,innovation and breakthrough are required,and actively respond to new changes and new requirements,Let the audit methods and audit evaluation keep pace with the times.In this paper,the domestic and foreign colleges and universities economic responsibility audit evaluation related theoretical basis for research,through the SY 2 colleges and universities leading the practice of economic responsibility audit participation,understand the organizational structure of the SY audit office,the Department led economic responsibility audit objectives and audit basis,audit process and other content;By issuing the questionnaire on the current audit situation to the auditors of SY colleges and universities,and combining with the relevant measures and regulations under the new situation of China,the paper analyzes the current situation of the economic responsibility audit conducted by the 2 level colleges,analyzes the existing problems and adverse effects,and at the same time,explains the causes of the problems in a targeted manner,finds out the logical relationship among them,and proposes to introduce the audit evaluation system to improve the current situation,To achieve the dual objectives of audit;By way of questionnaire,we collected the suggestions from the auditors of 32 colleges and universities in Shaanxi Province,effectively determined 30 evaluation indicators,determined the weight of the indicators by using Matlab software operation analytic hierarchy process,and established the audit evaluation system for the leaders of the 2 colleges and universities.Finally,the evaluation system is applied to the economic responsibility audit case of the leaders of D Institute of SY University.Guided by the problems in the implementation process,several safeguard measures are proposed for the future application of the system,so as to improve the current situation of the economic responsibility audit of the leading cadres of SY University,so as to achieve the purpose of optimizing the economic responsibility audit and the in-depth goal of the economic responsibility audit.