Research On Economic Responsibility Evaluation Of Provincial Colleges

Economic responsibility refers to the responsibility of the management of economic resources and the users of the entrusted management of economic resources to ensure the integrity and safety of property,improve economic benefits,and correctly reflect relevant information.In the previous understanding of "economic responsibility",scholars often focused on "economic responsibility audit" with the main content of "leading cadres to ensure the integrity and security of economic resources during their term of office".With the increasing enrichment of economic resources in universities and the diversification of sources of economic resources,the traditional concept of "economic responsibility audit" has problems such as lag and one-sidedness.Therefore,the concept of economic responsibility needs to be changed from the "economic responsibility audit" mechanism of "exit first and then review" to the "economic responsibility evaluation" that evaluates the efficiency,effectiveness,and legal compliance of economic resources in each period.mechanism.On this basis,a new understanding and elaboration of the subject,object,scope and evaluation method of the economic responsibility of provincial colleges can be produced.And establish the economic responsibility evaluation index system of provincial colleges to evaluate and guide provincial colleges to better fulfill their econsiomic responbilities.Based on the past classic literature and related theories,this paper determines the new connotation of the economic responsibility of provincial colleges,determines the main body of provincial colleges economic responsibility,clarifies the reporting objects of provincial colleges’ economic responsibility,and clarifies the manifestations of provincial colleges’economic responsibility.Divide the scope of economic responsibility of provincial colleges,establish the purpose and method of fulfilling economic responsibility of provincial colleges,and construct the evaluation index system of economic responsibility of provincial colleges.Evaluate the economic responsibility of provincial colleges.Based on the performance responsibility concept of provincial colleges using entrusted management economic resources to realize their functions,the relevant indicators are selected,the weight of the indicators is confirmed by the entropy weight TOPSIS method,and eight representative provincial colleges in Shaanxi Province are selected for economic responsibility evaluation,and get the evaluation results.The specific arrangements are as follows:The first part is the introduction,which mainly describes the research background,research significance,research methods,methods,and research ideas,and analyzes the actual situation of universities in Shaanxi Province.status quo.The second part of this research is a literature review,which mainly reviews and evaluates the traditional views on the economic responsibility of colleges at home and abroad,the problems and improvement directions faced by the traditional views,the concept of performance responsibility,the research on the performance and functions of colleges,and the corresponding evaluation methods.The third part is the theoretical analysis,which firstly analyzes the theoretical basis of the economic responsibility research in colleges—principal-agent theory,contract theory,public fiduciary responsibility theory,stakeholder theory.Afterwards,it expands the connotation of the economic responsibility of colleges through the new definition of the economic responsibility of colleges.Finally,it analyzes and expands the subject,object,manifestation and scope of the economic responsibility of provincial colleges.The fourth part is the evaluation and analysis of the fulfillment of the economic responsibility of the provincial colleges and constructs the evaluation index system of the fulfillment of the economic responsibility of the provincial colleges.On this basis,the effectiveness and feasibility of the evaluation method of this study are preliminarily verified by using the actual data.The fifth part is the conclusion and suggestion of the article,which mainly summarizes the conclusions of this research and puts forward the direction of further efforts.The conclusion can provide a reference for provincial colleges to better fulfill their economic responsibilities.