Research On The Evalution System For Auditing Economic Responsibility Of Leading Cadres In Cultural Institutions

In recent years,with the economy of China developed rapidly,some leading cadres who do not consider of the people use their own power to obtain benefit,misappropriate public funds and putrefy by using improper means,which Seriously damaged the interests of the people and the country,undermined the social order and affected the healthy development of society.At the end of 2015,for the full implementation of our audit supervision and inspection duties,Our Government fulfills full coverage audit strategic policy to public funds,state-owned assets,state-owned resources and leading cadres economic responsibility situation,which explained that the economic responsibility auditing is an important means to supervise and inspect the internal and administrative organs of the local party and government,public institutions and state-owned enterprises,and to prevent corruption and strengthen the internal organs and units of the leading cadres.At present,the economic responsibility auditing of the leading cadres is faced with the evaluation criteria and the evaluation index imperfect,which leads to the improvement of the audit quality As the soil of creating,inheritance and carrying forward the advanced culture,whether can leading cadres of cultural institutions fulfill their duties diligence,serve the public,and create social benefits,have a very important impact.At present,most of the relevant research on economic responsibility audit is aimed at the research on the economic responsibility audit of state-owned enterprises and local party and government leading cadres,and few constructs the evaluation index system for this audit activity.In this paper,the author combines with the typical cultural institutions and its own characteristics,builds appropriate evaluation criteria and the standards which applied to the economic responsibility auditing of the case units,this practice was never done before.Firstly,this paper studies the successful experience and development status of the economic responsibility auditing domestic and abroad and the evaluation index of the economic responsibility auditing of the leading cadres.After that,the basic theories and elements of the economic responsibility auditing of the leading cadres are expounded,which lays the theoretical foundation for the later research.Secondly,based on the economic responsibility auditing of leading cadres in cultural institutions,this paper analyzes the existing economic responsibility auditing evaluation methods and standards by case analysis method,discusses its existing problems.Aiming at the shortcomings of the evaluation index of economic responsibility auditing,this paper constructs a set of evaluation system,applicable to the unit,for the economic responsibility of the leading cadres,combining with the characteristics of the unit's own business and cultural undertakings,and finally using the budget audit of the case unit in recent years and the economic performance of the audit data.Using the evaluation index system for the case of enterprises to conduct an audit simulation,the author provides the auditing recommendations,which provide some inspiration for the future units and more cultural institutions to practice economic responsibility auditing.