The Construction Of The Evaluation Index System Of The Economic Responsibility Audit Of The Government Leading Cadres

Economic responsibility audit is a kind of peculiar auditing supervision and an important component of the supervision system of the party and the state.It plays an important role in strengthening supervision and restriction of the power of major leading cadres in local governments,promoting leading cadres in their administration according to law and ensuring the development of regional economy,social sciences An important role.At present,the economic responsibility audit of the government leading cadres is still in the exploratory stage.There are still many shortcomings in turning the theory into practice,which in turn brings some political risk and audit risk to the audit practice.Therefore,it is one of the primary goals to develop an audit of economic responsibility to construct a standard set of evaluation index system for economic responsibility audit of leading cadres in the government.Based on the definition of government leading cadres of economic responsibility as the starting point,analyzes the relevant literature on the economic responsibility audit of leading cadres and comments,the leading cadres of economic responsibility audit theory and accountability theory,power balance theory and the governance theory as the theoretical support.On the basis of that,it analyzes the current situation of the economic responsibility audit and evaluation system of the leading cadres in China,points out the main problems of the evaluation index system of the economic responsibility audit of the leading cadres,and analyzes the causes.The evaluation index system of government leaders' economic responsibility audit is constructed.The application of the evaluation index system of leading cadres' economic responsibility audit is carried out with W city government leaders as an example,and the overall evaluation is obtained.The safeguard measures are put forward to carry out the evaluation index of the economic responsibility audit of the government leading cadres.