The Vaccountability Audit Of Party And Government Officials-the Construction And Application Research Of Evaluation Index System

Vaccountability audit is unique to an audit oversight system of our country. It has been twenty years from the vaccountability auditing system generated, and it has played an irreplaceable role in anti-corruption, strengthing the leadership cadres of accountability and assessment of leading cadres.Because vaccountability audit is a new audit oversight system and there is not any foreign experience can learn,our vaccountability audit is not perfect in areas such as audit approach and audit evaluation. Especially audit evaluation,it is the core and key links of vaccountability audit of Party and Government Leading Cadres. Because more scientific evaluation index system and evaluation methods has not yet formed, it restricts vaccountability audit’s effective implementation.On the basis of the research results of the scholars,this paper studied the vaccountability audit evaluation index system of our party and government cadres:First, analysed vaccountability of the party and government leaders in China. Divided vaccountability of the party and government leaders into positive vaccountability and negative vaccountability,and studied the effection of the vaccountability audit. Through the study found that the vaccountability audit didn’t promote positive vaccountability. Thus provided the basis for establishing new vaccountability audit evaluation index system of our party and government cadres.Sencond, highlighted the positive vaccountability from the establishing of the Evaluation Index System. Reflected the positive vaccountability evaluation index and negative vaccountability evaluation index respectively. Established a vaccountability audit evaluation index system which included positive vaccountability evaluation index and negative vaccountability evaluation index.Third, highlighted the positive vaccountability from the using of the Evaluation Index System. Put the negative vaccountability evaluation index as deduction for positive vaccountability evaluation index. Quantified and unified the vaccountability evaluation index,and used Analytic Hierarchy Process to evaluate,purposing to strengthen the evaluation of the positive vaccountability.