实施高校经济责任审计有助于发挥审计的预警和防范作用,最大限度地减少领导干部决策失误或管理不善造成的损失,特别是对于完善管理控制、约束经济行为、强化责任监督具有重要的现实意义。本文从审计评价角度出发,结合审计实践过程中评价指标的运用,对绩效审计模式下经济责任审计评价指标体系的构建和应用进行了初步探讨。 The implementation of the auditing of economic responsibility in colleges and universities helps to give play to the role of early warning and precaution of auditing, minimizes the losses caused by poor decision-making or mismanagement of leading cadres, especially for improving management control, restraining economic behavior and strengthening the supervision of responsibility . This article from the perspective of audit evaluation, combined with the application of the evaluation index in the process of audit practice, initially discussed the construction and application of the economic responsibility audit evaluation index system in the performance audit mode.