摘要经济责任审计是最具中国特色的一种审计类型，它把对单位的审计转变为对个人的审计，是一种审计的对象“人格化”的审计。建立一套科学合理的高校经济责任审计评价指标体系，是完善和发展高校经济责任审计应用理论的有益尝试。关键词 高校；经济责任审计；经济责任审计策略AbstractAudit of economic responsibility audit is a type of the most China characteristics, it put on the audit transformation unit is on the individual audit, is the object of "an audit of the personality" of the audit. To establish a set of scientific and reasonable evaluation index system of economic responsibility audit in Colleges and universities, is a beneficial attempt to improve and develop the economic responsibility audit applied theory.KeywordsColleges and universities; economic responsibility audit of economic responsibility audit; strategy目录摘要..................................................................IAbstract.............................................................................................................................II一、理论概述..........................................................1（一）经济责任审计评价指标体系的概念............................................................1（二）高校经济责任审计的特点............................................................................1（三）研究意义........................................................................................................2二、体系的影响因素....................................................3（一）评价指标的选取............................................................................................3（二）评价方法的选取............................................................................................4三、体系的构建构成....................................................5（一）构建经济责任审计评价指标体系的原则....................................................5（二）高校经济责任审计评价指标.............
