Evaluation System of Economic Responsibility Audit in Universities
As an important part of economic responsibility audit in universities,audit evaluation has not formed a u-nified understanding and practice.In combination with questionnaires,this paper conducts in-depth investigation and interviews,and determines five first-level evaluation indexes and 23 second-level evaluation indexes.It also applies the analytic hierarchy process(AHP)to determine the index weight,and constructs the evaluation system of the internal economic responsibility audit in universities.It is concluded that the audit evaluation system can make a good quantitative evaluation and comparison on the performance of middle-level leaders in universities,and reflect the impact of audit findings on audit evaluation.At the same time,it can highlight the focus of improvement of leadership and even school governance.
NETL
NSTL
万方数据
维普
