Research Of Evaluation System For Economic Responsibility Audit Of Cadres Of The Party And Government

Economic responsibility audit is the process of China's reform and opening up the formation of a unique audit system refers to the national audit office to the party and government leading cadres in accordance with the law or state-owned and state holding enterprises where the department during his tenure of the leaders of the units of the true fiscal and financial revenue and expenditure activities of, legal, benefits, and economic responsibilities of leading cadres to fulfill to comply with financial and economic situation of law and integrity and self-monitoring, verification and evaluation activities.Generated by the audit is based on the separation of ownership and management. With the emergence and development of the corporate system, property ownership and management of gradually separated, the client will be their property to the trustee to manage the delivery of goods, trustee entrusted shall be made to assume the responsibilities entrusted to him, this responsibility is accountability. As the principal and the asymmetry of information between the trustees, the principal needs to know whether the Trustee the full and effective implementation of the Accountability, and the trustee also has to prove that their hard work, to eliminate the needs of the principal concerns in this basis of will be produced on an independent audit body, the trustees carry out audits of financial responsibility to meet the needs of both sides. For the public, as a commissioned the ultimate party of the public resource entrusted to government to the country's economic management, the government's primary for its leadership accepted the commission should bear financial responsibility.Party and government leading cadres of economic responsibility audit is to comprehensively promote the process of building China's socialist modernization, in order to strengthen supervision and management of party and government leading cadres, from the source to prevent and control corruption, promote honesty and self-discipline of leading cadres, the full implementation of the economic responsibilities according to law, reasonable and effective distribution and use of state funds, the environment came into being.As China's economic reform and the reform of the cadre and personnel system, the deepening of how best to play a leading term of the audit in the cadre examination, monitoring the work of the role of research on this issue has important theoretical and practical significance.The paper contains five chapters.Chapter One:Mainly explained the background and significance, economic responsibility auditing development, domestic and international literature review, research methods, the contribution of papers as well as the difficulties of the text play a commanding role in the thesis to lay the foundation started.Chapter Two:Party and government leading cadres in the basic theory of economic responsibility audit. First, defining the responsibilities of the economy, then party and government leading cadres of the financial responsibility for the content of the expounded, followed by evaluation of the economic responsibility auditing standards, principles, party and government leading cadres in the economic responsibility for the content of the audit evaluation as well as the difference between leading cadres of enterprises and institutions evaluation of economic responsibility audit and other related elements of the theory of narrative.Chapter Three:Party and government leading cadres of economic responsibility audit evaluation. According to party and government leading cadres of the content of economic responsibility audit and audit evaluation of content, design, evaluation of relevant indicators。Chapter Four:Because of the complexity of economic responsibility audit, a single evaluation index of leading cadres can not be completely right to form a complete and correct evaluation, so pick down to build leading cadres of the economic responsibility auditing comprehensive evaluation model, mainly using the analytic hierarchy process, the various indicators of economic responsibility will be to quantify, so that the evaluation of the audited financial responsibility who have an intuitive understanding.Chapter Five:Case study. In this paper, using case study method, contact the audit practice, the article describes the comprehensive evaluation model constructed to verify the correctness of the audit model and scientific. In the course of writing this paper, the author makes a contribution in the following respects:I design the indicators of the party an governments'economic responsibility audit as many as possible.