Economic Responsibility Audit Fuzzy Comprehensive Assessment System

In recent years, China's economic responsibility audit work has been rapid development. Government and government departments to actively explore the innovation and change management, government performance assessment carried out and achieved some success. Actively meet the requirements of the times, both reasonable and convenient to use scientific leadership of the Examination and Evaluation system is to implement the scientific concept of development and a correct view of achievements, to speed up the ranks of high-quality leadership is a major task. Currently the academic evaluation of economic responsibility auditing methods, and made some achievements, but there are many issues worthy of further study.This article first evaluation from the economic status quo of the audit responsibilities, comparing the existing shortcomings of evaluation methods, and the introduction of fuzzy comprehensive evaluation method and proposed a method based on fuzzy comprehensive evaluation of economic auditing of the preliminary plan. Secondly, indicators of economic responsibility audit under the guidance of design principles, according to state-owned or state-holding enterprise leaders, the executive leading cadres and institutions leading cadres and local people's governments of leading cadres in four aspects of evaluation index system of classification of construction, which was a universal indicator and belong to four specific indicators. Expert advice and then use the method of combining layers of selected indicators on the weight of the assignment. Finally, the principle of building the fuzzy comprehensive evaluation of economic responsibility audit fuzzy evaluation model, and use case studies to verify the feasibility and effectiveness of the model.This article has been based on the above study the following conclusions: First, the current evaluation method of economic responsibility audit of existing imperfections, both in target selection or the specific evaluation methods are still a significant research and development space. Second, in the current evaluation system based on four aspects of evaluation according to the classification system of construction to arrive at common indicators and belong to four specific indicators. Third, the use of expert advice and level of analysis to determine the method of combining the weights of evaluation, the evaluation process is simple, evaluation time is short, can deeply listen to the views of various experts, can improve the evaluation accuracy. Fourth, this paper, the evaluation of economic responsibility into the first quantitative assessment index (increasing the value of state assets, fiscal and financial revenue and expenditure management, and compliance with financial laws, and personal self-discipline, to achieve sustainable development, economic growth, coordination, economic class, assets Budget performance, quality class, etc.) and qualitative evaluation (internal management and control, major economic decisions, the basic management level), the fuzzy comprehensive evaluation model, and validated by case study of fuzzy comprehensive evaluation model is feasible and effective.