Study On The Department Of Leader's Economic Responsibility Audit Evaluation System

Economic responsibility audit, which proposed by the Central Party Committee and the State Council in order to strengthen supervising and managing leaders in the new time, is a socialism auditing system with characteristic of Chinese. It is playing a significant role in strengthening the leaders' management and supervision, boosting leaders' probity and self-discipline as well as correctly performing responsibilities, preventing and controlling corruption from the root and in the case of systems accelerating administration and advancing the management of state affairs according to law, establishing administrative Party's good image, building up cohesion and centripetal force and so on. The methods to assess leader's economic responsibility audit are important parts in accountability auditing. It is a basis or premise for assessment method research to determine the leader's economic responsibility rationally.However, because economic responsibility audit has not been developed for long and also because there is no experience which we can refer to abroad. This paper from the theory and the practice angle, adopts the theoretical research and the case analysis, by reviewing and summarizing the theory of the governmental performance auditing in the other countries. Based on the literature reviews, and evaluation system combination, the thesis brings forward the four-dimensional framework, which contains right of economic decision-making, economic supervision and management, economic execution, and leader's probity. It has 27 indices in the evaluation system.More specifically, main conclusions of this study are as followings: first of all, gives the introduction of research background, significance and framework of thesis, route and measures taken for research and also summarizes the main new thoughts of the thesis. The second part through the introduction documents of the other countries, analysis of historical and present development of responsibility audit as well as its definition, contents, various understanding of execution, bodies and characteristics of audit subject. The third part according to the two parts above and the specific situation, conclude that the economic responsibility audit has five aspects. The fourth part establish assessment criteria system, then to select standard values and set its weighting structure. Then introduce the methods of index weight, take Analytic Hierarchy Process (AHP) as weight method in this paper, and it also can improve its comparability between assessments in different time, different departments and different areas. The fifth part according to its scores, we can assess the leader's performance in terms of whole level and sub-levels and then submit audit result reports to help to supervise and inspect the leaders. The sixth part is about the practical adoption analysis. With the AHP method, to obtain the weight distribution of the main factors, construct the evaluation system. According to the principle of Fuzzy Comprehensive Evaluation (FCE), the thesis constructs the comprehensive evaluation model, apply the evaluation model to specific leader, Then , the indicates that the evaluation system has certain scientificity, practicability and operability. At last, points out the prospect of evaluation system.