At The County Level Of Leading Cadres Economic Responsibility Audit Evaluation System Research

Economic responsibility audit is a kind of special audit supervision system,is an important part of the party and the state supervision system,mainly in strengthening local government leading cadres power supervision and restriction,promote the leading cadre administration according to law,safeguard regional economy played an important role in development of social science,etc.At present,the county leading cadres economic responsibility audit is still in the exploratory stage,in the process of turning theory into practice there are many deficiencies,which in turn lead to some political risks for the auditing practice and audit risk.So to build a set of standards of the government's main leading cadres economic responsibility audit evaluation system is one of the primary goals of economic responsibility auditing development.First of all,focus on the county leading cadres of economic responsibility audit evaluation problem,starting from the background,and uses the theory of economic responsibility,rights supervision theory and governance theory as the theoretical support,to the construction of the leading cadres of economic responsibility audit evaluation system as the main research object,analyzes the status of domestic and foreign research on economic responsibility audit at this stage,combined with the actual situation,in the theoretical system under the guidance of the construction of three layers of a scientific evaluation index system of system,integration of fiscal revenue and government debt situation,major economic decision-making,implement the policy of national government or Party committee in five dimensions.Secondly,the evaluation indicators of the main leading cadres in XX county during the term of office are evaluated,and the samples of empirical research are obtained.Finally,the fuzzy comprehensive evaluation method is used to comprehensively analyze and prove the importance and applicability of the evaluation index system to the economic responsibility audit of the major leaders of the county government.Combination of the above empirical results,thus scientifically constructed the theoretical model of economic responsibility audit evaluation of leading cadres at the county level,and to improve the effect of main leading cadres economic responsibility audit work at the county level has a strong practical and guiding significance.