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Study On The Economic Responsibility Audit Evaluation At Term Of Office Of Leaders

Posted on:2015-05-21Degree:MasterType:Thesis
Country:ChinaCandidate:Y M ChangFull Text:PDF
GTID:2296330431497214Subject:Accounting
Abstract/Summary:PDF Full Text Request
Audit of term economic responsibility to cater to the needs of China’s reform and opening up andsocial democracy and economic construction, to adapt to the deepening of the economic and politicalsystem reform, comply with the construction of national democracy and the rule of law and theconstruction of socialistic harmonious society, in recent ten years in the various fields more and morewidely and deeply carry out. Audit of term economic responsibility audit practice shows that, in theprotection of national information security, maintain the order of the market economy, strengtheningeconomic law, strengthen supervision and restriction on power, regulate behavior in politics, leading cadresof the anti-corruption struggle has played an important role, won the full recognition of the party and thepeople and the highly acclaimed, made the practice of audit innovation success, in the world of audithistory to write a brilliant stroke. This paper will adopt the method of combining theoretical research andcase analysis, elaborated the basic theory of economic responsibility audit and economic responsibilityaudit evaluation of basic theory, combined with the practice of economical responsibility audit of leadingcadres in China, analyzing the economic responsibility audit of the problems in practice, on the basis ofestablishing the system of evaluation the index system and the comprehensive evaluation of leading cadreseconomic responsibility, in order to contribute to the study of economical responsibility audit of leadingcadres.The first part of this article is to introduce the term economic responsibility audit definition,characteristic and content.The authenticity of the four aspects of term economic responsibility audit mainlyexamines the fiscal and financial management, assets management, human resources management, businessmanagement, compliance and effectiveness. Followed by the introduction of term economic responsibilityaudit evaluation connotation, principles and standards. Term economic responsibility audit evaluation is thespecific circumstances of the auditee and audit of cadres, the fiscal responsibility classification, induction,control standard, make the corresponding evaluation process. In term of economic responsibility auditevaluation process, the auditor must be based on the comprehensive, pertinence, applicability,communication, effectiveness evaluation principles, according to the evaluation standard and evaluation criteria for judging the liaison data evaluation criteria, use the method of combining quantitative andqualitative analysis, a term of the evaluation index system of economic responsibility audit, control theactual leading cadres economic responsibility, make the economic responsibility audit evaluationconclusion. The third part is the basic situation of economic responsibility audit in C district health board Lleading cadre. The fourth part of comprehensive evaluation of economic responsibility during the tenure ofthe C district health board L leading cadres performance analysis. First of all, to establish the evaluationindex system of economic responsibility audit tenure. The evaluation index system of economicresponsibility audit tenure including financial management, assets management, human resourcesmanagement, business management four kinds of evaluation index, the system can be divided into thetarget index system and influence of the index system of two class. Evaluation criteria shall be determinedaccording to the plan objectives and department to determine the C District Health Bureau EconomicPlanning in the budget or the historical average advanced level indicators. Then, calculate the collectedabout C district health board to review data. Finally, according to the quantitative and qualitative evaluationof the combination of term economic responsibility audit, evaluation and analysis of C district health boardL leading cadre. Through the single index evaluation score, score of subsection three stage classificationindex weighted score weighted score and all indexes, to analysis the C district health board L leading cadre.The last part is to perfect the economic responsibility auditing strengthen the leading cadres to perfect theaudit and actively promote the leading cadres in the improvement of the environment, two suggestions.Then the term economic responsibility audit prospects, will continue to consolidate the existing researchand achievements, strengthen the economic responsibility auditing quality control.
Keywords/Search Tags:Economic Responsibility Audit, Methods of Audit Evaluation, Evaluation IndexSystem
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