Abstract：Economic responsibility audit of colleges and universities is different from the government audit authority and the social auditing agency, at present, how to audit Chu rank leaders' economic responsibility and to better play the “immune system”role of audit is the new challenge for the work of department audit in universities. Based on the analysis of economic responsibility audit of Chu rank leaders, this paper put forward some countermeasures to improve the economic responsibility audit of Chu rank leaders.

Keyword：universities;internal economic responsibility audit;countermeasure;