Study On Economic Responsibility Audit Evaluation Model Of Prefectural-level Party And Government Leading Cadres

With the rapid development of China’s market economy and the increasing public expenses,the further reform of our government system and the new requirements of supervision system became more and more urgent for our country’s next development. At present our country has not yet established a complete evaluation index system of economic responsibility audit, it is difficult to grasp the scale of the audit evaluation, and the methods of the current economic responsibility audit evaluation is still far from clear and specifications. While evaluating the performance of governmental activities is one of the key cements of government auditing and the evaluation index system is one of the most convenient tools to do this. So exploring the scientific evaluation index system can provide an important basis for the evaluation system on prefecture-level party and government leading cadres.In this paper, the logical reasoning and inductive analysis methods are used to conduct a systematic study on the evaluation index system of economic responsibility audit. Firstly, a set of scientific system of evaluation index system of three layers is built based on the nature of economic responsibility audit assessment and years of experience. This index system was five-dimensional framework included 88 bottom indexes and the five dimensions in this framework could be list as follows: the status of regional economy and social development, balance of payment of local finance; the status of important economic decision-making; the implementation of policies made by state; the status of honesty and diligence. Secondly, a field interview is conducted to get the questionnaire and collected some views from the principal leaders of government organization in Hunan. The questionnaire used the Likert-type5 rating method to obtain the samples data. Thirdly, this study made use of the AHP(Analytic Hierarchy Process) methods to determine the weight of each index value and then combined fuzzy comprehensive evaluation to measure the suitability of whole system. At last, a theoretical model of performance evaluation of local government audit is constructed.By using the existing audit theory research, a logic, scientific theoretical system included economic responsibility audit theory is constructed, basic theory and application theory, which guided the construction of the evaluation index system through scientific empirical What’s more, the scientific empirical research based on the first hand data improved the accuracy and credibility of the evaluation system. The result of this paper could have significant practicability to guide the economic responsibility audit.