Reseach On Audit Evaluation Of Ecnomic Decision-making In Accountability Audit

Accountability audit is a unique type of audit business in China,which has the characteristics of power restriction and supervision,which not only has the function of other auditing business to guarantee the safety of state property and promote the preservation and appreciation of state-owned assets,but also is the direct supervision and management of "person".After more than 30 years of practice and development,economic responsibility audit has played an important role in promoting the construction of a clean government,preventing corruption and maintaining the national financial and economic order.Simon,a management scientist,said that "management is decision-making".Decision-making is the core link of management activities,which determines the success or failure of management activities.Accountability should supervise and restrict the power of leading cadres,so the decision-making power must be the focus of supervision.Major economic decision-making situation is the core content of the evaluation of economic responsibility performance of leading cadres.However,at the present stage,Accountability audit still focuses on the legitimacy and compliance audit of fiscal revenue and expenditure,and pays insufficient attention to major economic decisions.The audit evaluation of major economic decisions lags behind the audit practice.There are many problems in it,just like the content and emphasis of evaluation are not uniform,lacking of normative audit evaluation index and evaluation method and so on.These problems lead to that the evaluation results are too simple to play a proper role in restraining economic decision-making power.As a result,the decision-making errors that could have been avoided are repeated,the state-owned assets suffer huge losses,and the leading cadres escape responsibility.Based on auditing supervision theory and public policy evaluation theory,this paper constructs a theoretical framework of Auditing Evaluation for major economic decision-making,which includes auditing evaluation function for major economic decision-making,auditing evaluation criteria framework,qualitative and quantitative integrated auditing evaluation methods.Applying this method to the case,the author draws a more comprehensive and scientific evaluation conclusion than the original conclusion.This method can improve the audit evaluation level of major economic decision-making.