A Study On The Evaluation Of Local Government Economic Decision-making Audit

With the further development of our economic society, the construction of local government carried out like a raging fire. Effective economic decision to be of great advantage to promote economic and social development, but there are a lot of local government in economic decision making unrealistic, with the characteristics of blindness, restricted the development of local economy and society. Efficiency evaluation of local government economic decision-making, it is necessary to the audit evaluation of local government economic policy. Sixteen big reports of the party has put forward: "the economy of local government decision right is to carry out the good premise" all work, eighteen big reports of the party put forward to "adhere to the scientific decision-making, democratic decision-making, in accordance with the decision", so to make the decision more scientific, objective, reasonable and practical, it is necessary to implement effective evaluation of decision making. In order to meet the needs of our economic system and political system reform, in order to further improve the cadre evaluation system in China, it is necessary to carry out the decision of local government audit of economic.The local government’s economic decision-making audit evaluation, essentially comes from the fiduciary theory. China is the socialist country of the people be in power, the people will entrust the economy development to the government, the government should put one’s heart and soul into the accountability, the effort for the development of local economy. So from the people’s perspective, economic decision-making audit of local government a reasonable evaluation, whether reasonable, is the realization of people be in power, to achieve local economic decision-making and better serving the people to promote the route one must take. Especially, China is at a critical stage of reform and development, it is more necessary for scientific and reasonable evaluation of the local government economic policy.At present, China’s local government economic decision-making audit evaluation mode and methods also exist some problems,such as:evaluation and audit of economic decisionmaking,audit object provides accounting information sometimes is not comprehensive, the content is not true, the audit object long term economic matters, should be audited without trial, trial all through,the leadership of the director liability the responsibility of leadership and responsibility, it is difficult to distinguish the direct, time is tight, the task is heavy. pressure is great, the audit departmentaudit to confirm or terminate all economic responsibility is the audit, often in a passive position. In addition, in China’s local government economic decision-making, part of the local government economic decision-making often with blindness, short-term,narrow mindedness,randomness and other problems, the local government in economic and social developmentdeviates from the normal and healthy development direction.This paper uses case study method, taking A County as the investigation object, through the investigation and inquiry method, the collection of relevant research data to empirical investigation,audit bureau of A county government decision-making audit of economic as a case, makes a detailed analysis on the audit process. The article thinks, A county government to improve the economic effect of decision-making, it should make economic decisions more favor the people’s livelihood, pay attention to the sustainable development of economy, curb corruption, to improve the decision satisfaction. In our government decision-making audit of economic policyrecommendations, this article proposed our country in local government economic decision-makingaudit evaluation of economic responsibility audit, should establish the decision-making evaluation system, perfecting the audit results using the mechanism, improve economic decisions such aspersonnel security,audit organization structure security, the audit methods to ensure,so as to improve the local government economic decision-making effect.