The Construction And Application Of Internal Economic Responsibility Audit Evaluation Index System Of S City Agricultural Bureau

The economic responsibility audit work in China began in 1985.After years of development,it gradually formed an auditing system with distinctive Chinese characteristics and played an important role in the rapid economic and social development of our country.As the main content of the audit of economic responsibility,the evaluation method should be the top priority in the improvement of the entire system.At present,the country has not issued a corresponding set of economic responsibility audit evaluation criteria.In order to make the economic responsibility audit more standardized,the evaluation content is more objective,and to better play its role,there is an urgent need for a correspondingly sound evaluation index system.The 19th CPC National Congress proposed that "we must adhere to the principle of governing the country according to law,governing according to law,administering according to law,and we must adhere to the construction of a country under the rule of law,the rule of law,and the rule of law." In the year 2018 when the Central Committee of the Communist Party of China promulgated the first document to focus on the issue of agriculture,rural areas and farmers,and further promote the reform of the agricultural supply side,the state's financial input to agricultural construction is increasing.In order to strengthen the management of departments,improve the internal control environment,and prevent management and In order to manage risks and ensure the goal of agricultural modernization,this paper takes the S City Bureau of Agriculture as a concrete case,and studies the construction and application of its internal economic responsibility audit evaluation index system.In this paper,a case analysis method is adopted.First,the research on the status of related economic responsibility audits at home and abroad is combed to pave the way for full-text research.Then the relevant concepts of the internal economic responsibility audit of administrative institutions and the relationship between principal-agent theory and audit evaluation theory are discussed.The introduction of the theory laid a solid theoretical foundation for the article.Secondly,the S Bureau of Agriculture(hereafter referred to as the unit)was chosen as the specific research object to analyze the status and problems of its economic responsibility audit evaluation,and innovatively combine the unit's agricultural characteristics to create specific agricultural policies and project indicators,starting from the actual situation.A set of scientific evaluation index system has been constructed,and the specific evaluation items have been systematically evaluated and applied using the evaluation index system that has been constructed.Constructive comments have been submitted to the unit on the basis of evaluation results and implications for application,with a view to the relevant agricultural units.Auditing practice provides reference.