The Research Of Evaluation Index System Of Grass-roots Government Leading Cadres Economic Responsibility Audit

Economic responsibility audit as a form of audit with Chinese characteristics,in the play an important role in the process of our national governance.Especially in the eighteenth big offered to put we will deepen reform of the political and economic system anti-corruption work center of gravity,the effective implementation of economic responsibility audit has become particularly important.The current economic responsibility audit superficial phenomenon is serious,especially in the district audit institutions,often can not get the attention of the audit subject and audit object.The author thinks that the fundamental reason is that the audit subject and audit object with in the same political and economic environment,according to the economic man supposition,the possibility of interest swap between is greater than the possibility of a conflict of interest,which is called "bureaucrats shield one another".And there is lack of unified economic responsibility auditing evaluation method,it also led to the auditors to perform economic responsibility audit optional the gender is big,the audit results subjectivity is strong wait for a phenomenon.Therefore,this article reviews the previous studies of economic responsibility audit,especially the grass-roots government leading cadres economic responsibility audit content,evaluation method,reality and other related documents,find out the current government leading cadres at the grassroots level in economic responsibility audit research theory of how to use the theory of fiduciary duty relations,the immune system theory and other related economic responsibility theory,the expected by constructing basic-level government leading cadres economic responsibility audit evaluation index system for improvement,in order to solve the current problems existing in the basic-level government leading cadres economic responsibility audit.In this paper,on the audit institutions in area county,the author's work experience,using case analysis about the method of this research.First of all,the government leading cadres at the grass-roots level recreate and analysis on the current situation of economic responsibility audit,points out the main problems of the existing,coupled with the country the latest policies laws and regulations and other relevant documents to the government leading cadres at the grass-roots level of the complement and perfect the economic responsibility audit content,application of analytic hierarchy process(ahp)to construct the evaluation index system for the government leading cadres at the grass-roots level term economicresponsibility audit to evaluate performance,and clarifies the setting method of index weight and evaluation standard.Innovation point of this article is about the basic unit government leading cadres economic responsibility audit,supplement and perfect the evaluation indexes and browse through relevant policy documents to establish the corresponding evaluation criterion of evaluation index,simplifies the basic-level government leading cadres economic responsibility audit comprehensive evaluation method.Deficiency in this paper the government leading cadres at the grass-roots level evaluation index system of economic responsibility audit research belongs to the methodological,exploratory research,constructed the evaluation index system of representative and do not have comprehensive,in practice need to adjust measures to local conditions for the establishment of the corresponding evaluation indexes and evaluation standards.