Research On Method Of The Economic Responsibilities' Audit For The Administrators During Office

As the socialist market economic development , social and economic environment turn to complex,involving of the corresponding economic aspects increased in. The supervision and management for official units , the leading cadres in particular, turn out many new situations and new problems.The method based on the traditional qualitative assessment used by organizations and personnel appointment as cadres and removal of organs difficult to make an objective evaluation to removal of objects: economic responsibility and economic aspects of the act, in particular, some hidden deep economic problems, rely solely on traditional inspection methods have been difficult to find. In the supervision and management of cadres, in the work of selecting and appointing, for the leading cadres of how to build a more effective supervision and control methods to solve deep-seated problems, some of the local party committees, governments recognized that use of audit tools, using the advantage of audit organs, in their supervision of cadres play a role in the management mechanism is feasible. Clearly, it is the development of the times and calls for the realization of the needs of the economic responsibilities of leading cadres of the emergence and development of methods to make it a cadre supervision and management of an important and indispensable part.The auditing evaluation for economical duties of officials during their tenures indicates the auditing evaluation on the responsible duties of officials in the truthfulness, legality, efficiency and others of finance and accounting affairs of their occupations. It is core of the auditing for economical duties of officials during their tenures. The basic principal to obey by such evaluation is objective and justness. The foundation of such evaluation is account data and relevant economic activities. The standards used by such evaluation are laws, regulations, contracts, budget and plans.The auditing evaluation for economical duties of officials during their tenures have not readily available experience to learn from. In our country , a small number of scholars and audit staff make the research about the auditing evaluation for economical duties of officials during their tenures. But generally focus on those aspects of business, as for the leadership of the audit is still a lack of theoretical research. The audit practice has gradually explored in the stage,and has not yet to form a unified standard. There are many theoretical and practical issues to be resolved.The auditing evaluation system for economical duties of officials during their tenures is not yet perfect, economic responsibility difficult to define and difficult to quantify.As the number of policies,administrative intervention,the problems left over from history and other factors affecting the result of the loss,subjective and objective reasons,the demarcation of collective responsibility and individual responsibility lack objective criteria. It is difficult to define the specific targets on economic responsibility of leading cadres. There is no specific theoretical basis and operational standards in how to distinguish between collective responsibility and individual responsibility for leading cadres. Therefore, the audit of different organizations or auditors face the same problems, may make a different assessment; the audit concluded more human factors are often difficult to achieve an objective and fair, not easy to distinguish the economic responsibility and to clear audit investigations.Government has a dual identity to fulfil the functions of the executive authorities, on the one hand, it is the implementation of national strategies and policies, on the other hand,it have the duties to manage the development of their own areas and departments. That is, not only to carry out political functions, but also for the economy functions,cultural functions and social functions(in particular the social functions related to socio-economic development and social prosperity and stability, and is also related to the ecological environment for the country and society to live). It is precisely because of the multiple functions of the executive authorities,deciding the special nature and complexity of the work of leading cadres.When the implementation of economic responsibility is audited, their corresponding political responsibility and social responsibility will not be able to put aside, or simply to assess the economic responsibility will lose objectivity and fairness. This increases the complexity of audit work, and expanded the content and scope of the auditing for economical duties.The auditing evaluation system for economical duties of officials must be built on the basis of the leading cadres of departments and units of financial,financial income and expenditure authenticity,legitimacy and effectiveness. The main function of the administrative units is to manage social public affairs, to ensure that the state's principles,policies and objectives of the national macroeconomic to come true.So it is to check whether the main function established and improved the internal control system or not,whether managed and use the country's financial capital well, ensure that the value of state assets to added, whether implemented the budget strictly and increased efficiency in the use of funds.This paper makes a study about the auditing evaluation for economical duties of officials during their tenures. A profound discussion is made about its basic theories, and setting up of the norm system, it touches some existing issues in practice as well. An attempt is also made here to analyse economical duties of officials during their tenures. At last of the paper, a proposal is made to further regulate and perfect the auditing evaluation for economical duties of officials during their tenures in terms of china's concrete situation.Firstly, the paper introduces the beigining,development of economic responsibility audit, and looks back many problems of economic responsibility audit in practice,and point out that the lacks the norm evaluation index system and science technique is the main reason. These problems not only perplex the auditors,limits the quantity of auditing ,but also this will cause the risk of audit .Secondly, For resolving this problem,according to the main content of economic responsibility audit, the paper set up a synthesizing model of evaluation matching the condition of our country with the method of analytic hierarchy process and the faintness evaluating on a basis of comparing the method of economic responsibility audit between Chinese and Foreign.This model contains 13 amount index and 4 non-amount index .It merges some audit evaluation index system of different aspect and different category into an integral whole,and it reflects the result of economic responsibility by score.Finally, the model of evaluation is applicated to the fulfillment, and it gives the examination resut that the model of evaluation of economic responsibility audit in term for executive leadership comes to the request of design. This model not only has the theories value,but also it is clear of structure,easy to use ,and has the actual application value.