Research On The Evaluation Index System Of Economic Responsibility Audit Of "Three Public Funds" In China

The " three public consumptions" is the government to fulfill public functions to prov ide essential public services spending. But state and local "public funds" spending the lackof effective supervision and restriction mechanism, Individual units and individual super s tandard of hospitality, public funds, beyond the standard with the car, travel abroad at pub lic expense and other extravagance and corruption not only cause a waste of financial res ources and public resources, but also damage the interests of the people and society. On t he "Three funds" economic responsibility audit evaluation helps manage "public funds" fro m the source of corruption. And on the " three public consumptions" economic responsibilit y audit need to establish a scientific and objective evaluation of the "Three funds" econo mic responsibility audit evaluation system.Firstly, on the " three public consumptions" economic responsibility audit analysis of specific economic responsibility entrusted to lay the theoretical foundation for the establish ment of "public funds" economic responsibility audit evaluation. Secondly, it analyzes " th ree public consumptions" open situation, identify problems current "Three funds" open exis t. And improve the " three public consumptions" the disclosure mechanism needs to be ec onomic responsibility audit evaluation. Development of economic responsibility audit also c reated the conditions for China’s the " three public consumptions" economic responsibility audit evaluation. Finally, the construction of concrete the " three public consumptions" econ omic responsibility audit evaluation system. the " three public consumptions" design principl e of economic responsibility audit evaluation for the establishment of evaluation system pr ovides a guideline. Economic responsibility audit evaluation system the " three public cons umptions" were constructed at different levels, level indicators according to the content ofthe " three public consumptions" into going abroad(border) costs, purchase of official ve hicles and operating costs, official hospitality three secondary index group classified as rati onality, control of budget execution, real compliance three budgeting. Control of the accou nts for the non-tax revenues as functional units of additional indicators. Weight design, lev el indicators based on the percentage of the " three public consumptions" total expenditure determined using two indicators to determine the subjective assignment method.The main contribution of this paper is to present the topic Watch the "black hole" ofthe " three public consumptions", the first attempt to build economic responsibility audit evaluation system of the " three public consumptions" Economic responsibility audit and e valuation system of the " three public consumptions" use of specific analysis, the theory e xtends to the actual index system to make more perfect.