The Research On Evaluation Index System Of Village Cadres Economic Responsibility Audit In Hunan Province

Economic responsibility audit is one item that has the Chinese characteristics of an audit system, its purpose is to prevent corruption from the government mechanism, strengthen the management and supervision of leading cadres. The report to the eighteenth Party Congress clearly pointed out the need to establish and perfect the supervision of power operation and control system, to establish a clear inquiry system for accountability, economic responsibility and audit, to establish a system and process for resignation, suspension and punishment, and open management with public monitoring and audit. Economic responsibility audit of village cadres is an important part for proper supervision and management, it is also an important measure to strengthen the construction of a transparent and honest administration. The implementation of the economic responsibility of village cadres is the key to the implementation of issues concerning agriculture, countryside and farmers, the development of rural economy and the stability of rural societies. The audit evaluation is the key aspect of economic responsibility audit, it is closely related to the quality and risk of audit work, but the lack of audit evaluation index system has become the bottleneck of the further development and deepening of economic responsibility audit. Therefore, whether in theory or from the reality of deepening development, it is urgent and important to establish a set of scientific and standard evaluation indicator system.The evaluation of the economic responsibility based on village cadres that "economic man" as the object of study, and we reference to auditing theory principal-agent theory, humanistic management theory, the balance of power theory. We also combine with institutional analysis, historical analysis method to analyze theoretically economic responsibility audit of the village cadres.According to random sampling questionnaire and survey data, we construct the evaluation index system of the economic responsibility audit of village cadres with analytic hierarchy process. We also define and the weight of each index and the evaluation criteria. Finally, construct the comprehensive evaluation model,empirical application of the established evaluation index system was put into practice to the survey to verify the actual effect of the audit. The complexity of economic responsibility audit and political sensitivity leads to the lack of standardization in the scope of the audit and the difficulty of evaluating.In order to define the economic responsibility of village cadres accurately,we should grasp the principle of the definition of economic responsibility audit problems,and improve economic responsibility definition mechanism further, making the evaluation content match the village cadre job;we should establish practical,scientific and reasonable evaluation index system and criteria as soon as possible to evaluate economic responsibility of village cadres scientifically and ensure the realization of the audit efficiency.The article including the main content as follows:(1) analyzed the causes of economic responsibility audit of village cadres by using the principal-agent theory, the humanistic management theory, the balance of power theory and summarized the basic concepts of economic responsibility audit; (2) analyzed the characteristics of the economic responsibility audit of village cadres, the implementation of the status, achievements and existing problems from the history of economic responsibility audit; (3) based on literature survey and investigative analysis, combined with the specific duties of village cadres,according to the design principle of the index from the five key responsibilities:the financial management responsibility,decision-making responsibility,economic policy of implementation responsibility,economic and social development responsibility and honesty in politics responsibility, the preliminary design of the specific assessment index was proposed, and some administrative villages of Hunan Province were chosen as a sample survey with a well defined list of questionnaires.SPSS software was used for descriptive statistical analysis of survey data, the evaluation indexes were selected for preliminary design.According to the expert questionnaire, it uses the hierarchy analysis process method to construct the judgment matrix and calculate the index weight and the evaluation criteria of each evaluation index,thereby building evaluation index system of economic responsibility audit of village cadres.(4) established comprehensive evaluation model and tested the utility of the evaluation index system though the case,which verified that the evaluation index can assess the village cadres’ economic responsibility objectively and fairly.The research results show that the evaluation index system by quantitative analysis is not only to reduce or eliminate of the subjectivity of audit conclusion and the ambiguity of the disadvantages, but also to provide the relatively objective and accurate evaluation to the performance of village cadres, and making the evaluation result more scientific, comprehensive and most importantly fair.