Township Long Economic Responsibility Audit Evaluation Index System

Township government is at the most grass-roots level. It bears the responsibility of the development of the regional economy, leading farmers to become richer, carrying out the theory of "three represents". Therefore, chief executives of township governments also has significant economic responsibility which influences the implementation of rural economic policies, the long-term development of rural areas, the living standards of farmers and rural social stability. Making a scientific identification and evaluation about the implementation of the economic responsibility of chief executive, has a key impact on the operation of the township government economic responsibility auditing(TGERA). Making an objective and impartial estimation and overcoming the shortcomings of the equivocal and deficiency of science about the estimation findings, will effectively evade the audit risk and improve audit quality. As a result, it will have a major practical significance for TGERA.Due to differences in social systems, there is no similar economic responsibility auditing(ERA) with Chinese characteristics in the other countries. By reviewing and summarizing the theory of the governmental performance auditing(GPA) in the other countries, and analyses the revelation and relationship between GPA and ERA. Based on the literature reviews and TGERA evaluation system combination, the thesis brings forward the four-dimensional framework, which contains finance in the township government, rural economic development and economic responsibility objectives, honest and law-abiding, prospective evaluation. It has 47 bottom indices of the three-tier evaluation system.More specifically, main conclusions of this study are as followings:(1)By amending and selecting the indices through mass interviews, experts advice, Delphi, 25 indices are established. Then it utilizes the Analytic Hierarchy Process(AHP) through experts questionnaires to obtain the weight distribution of the main factors and bottom indices. At the end, TGERA evaluation system are constructed.(2)Based on the above studies, the thesis uses One-way ANOVA to discuss the difference of the weight distribution among the epxerts with different academic levels and length of service. Research indicates that differences are exsited in weight estimation among different affiliated parts in the current environment of the TGERA.(3)According to the principle of FCE, the thesis constructs the comprehensive TEGERA evaluation model. The thesis takes township A and B as case to apply the evaluation model. The result turns out that township A and B gets appraisal score 90.23 and 75.15 separately. Coupled with the evaluation results of various dimensions and specific reality, the result is consistent with the actual situation. This indicates that the evaluation system has certain scientificity, practicability and operability.In the last section, the thesis concludes the whole essay and pionts out the prospect of TGERA evaluation system.