Research On Comprehensive Evaluation Index System For Economic Responsibility Audit Of County And City Mayor In Fujian Province

Economic responsibility audit of county and city mayor is a great systemto supervise and manage the mayor and it also help to push the mayor to workaccording to the laws. It’s very meaningful to carry out economic responsibilityaudit for county and city mayor. Firstly, it provides with the information aboutthe performance of mayor.Secondly, it helps to supervise the mayor. Thirdly, iturges the mayor to implement the policies of our country. Finally, it can alsomake the mayor to be clean, honest and self-disciplined. Because of the longtime audit span, the wide range covering, audit complexity and difficulties indivision of economic responsibilities, it’s hard to tell how to determine the auditsubjects and how to evaluate the mayor’s performance. Economicresponsibility audit is a kind of audit only resists in our country, so we don’thave much useful skills to learn from, we can only develop our skills abouteconomic responsibility audit in practice. In Fujian province, the economicresponsibility audit of county and city mayor was firstly carried out in2003.After years of exploration and summary, the province has already identified thefinancial auditing, state-owned land transfer auditing, major investmentprojects auditing, and the state-owned asset disposal auditing as the key auditsubjects. But we still lack a comprehensive evaluation index system toevaluate the mayor’s performance. So this paper is committed to build up asuitable comprehensive evaluation index system and to explore the use of theindex system. This paper starts from describing the basic concept and therelevant theories. In addition, the paper discusses the characteristics ofeconomic responsibility audit. After describing the present situation abouteconomic responsibility audit for mayor, this paper builds up a comprehensiveevaluation index system to evaluate the mayor’s performance. The systemwas drawn out bases on the actual situation in Fujian province and the goodpractices of other provinces. At the end, the paper discusses how to use the comprehensive evaluation index system. It’s recommended using AHP andexpert opinion to determine the weight index of every indicator. And the fuzzycomprehensive evaluation was suggested to be used to evaluate the mayor’sperformance.