Purpose/SignificanceColleges and universities in China carry out the system of president responsibility under the leadership of the Communist Party, which means the Communist Party committee exercises unified leadership and supports the president to discharge his authority independently and responsibly. However, the Party committee and the president have some intersecting power and responsibilities, and these cases may not be conducive to the scientific development of colleges or universities, and might affect the definition of the responsibility of leading cadres in economic responsibility audit.

Method/ProcessBased on the dimension of power operation, the problems and solutions in the audit practice, this paper analyzes the operating mechanism of power and the key nodes in power operation.

Result/ConclusionIt puts forward three methods of auditing the economic responsibility of leading cadres at colleges or universities: power operation design, decision-making and execution. In this way, the economic responsibility of the Party committee secretary and the president of the college or university can be clearly defined in audit, which helps to improve the internal governance structure of colleges and universities.