Studying On The Economical Responsibility Audit Evaluation Of Army Leaders

Military economical responsibility audit is an important part of military governance. audit evaluation is an important and difficult work in military cadres economical responsibility audit. Constucting the evaluation criteria scientifically and making the evaluation properly is of great significance on improving the objectivity and scientificity of evaluation and enrich the theory of the military economical responsibility audit.In this context, this article focus on the Service support unit, In-depth analysis of the characteristics of the troops, establish four dimensions which include the mission perform, financial support, internal management, and Construction effect and 34 indicators with appropriate weights by using the Balanced Scorecard method and AHP. Different from the traditional methods of economic responsibility audit work, the index system established in this paper, has clear structure, definite direction has a good guidance on the development of economic responsibility audit work, so that the audit conclusion is more comprehensive and objective.Firstly, this article illustrates the necessities of economical responsibility audit by tacing to the source of four correlation theories: The immune system theory, Principal-Agent Theory, Rent-Seeking Theory, and Power Balance Theory. Secondly, Analysis the characteristics of the leading cadre economic responsibility audit, current situation and the existing problems, and put forward the improvement countermeasures –Focusing on the central task, establish a system of evaluation index, and assigns weight to each index through AHP, to construct the comprehensive evaluation index system. Finally, through the application of this index system to the case of regiment leader Zhang objectively and effectively, it was proved the index system can be operational.The evaluation index system, weight in this paper was based on the case of Service support unit. In a particular application, it should make a small adjustments in the indicators and weights for other types of troops. Therefor, The audit evaluation system, and the evaluation methods and procedures are of the characteristics of general applicability.