Study On Audit And Evaluation System Of Economic Responsibility Of Grass-roots Leading Cadres

Economic responsibility audit is a unique mode of audit in China,and whether the economic responsibility audit system is good or bad is the key to realizing the supervision and restriction of leading cadres' power,further strengthening the construction of party conduct and clean government and the fight against corruption.At the beginning,only state-owned enterprises were audited for economic responsibility.In view of social development,it was gradually extended to party and government organs,public institutions and other aspects.Grass-roots leading cadres have the closest relationship with the people and are the key link for the party and government to keep close contact with the masses.Therefore,it is particularly important to evaluate the economic responsibility of grass-roots leading cadres.However,at present,China does not have a scientific and relatively unified audit evaluation system for the economic responsibility of grassroots leading cadres,which affects the standardization of audit to a certain extent and is also unfavorable to the objective evaluation of whether grassroots leading cadres have fulfilled their economic responsibility during their term of office.This paper comprehensively analyzes the problems and reasons existing in the audit evaluation of economic responsibility of grassroots leading cadres,and expects to build a targeted evaluation model to provide useful reference for the audit evaluation of economic responsibility of grassroots leading cadres.In this paper,based on laws and regulations on economic responsibility audit,from the theory of economic responsibility,the power balance theory and fuzzy comprehensive evaluation theory,the goal of economic responsibility audit evaluation of leading cadres at the grassroots level,key points and methods on the basis of using the analytic hierarchy process and fuzzy comprehensive evaluation method,and considering the current domestic environment,build a targeted at the grass-roots level of leading cadres economic responsibility audit evaluation system.From the balanceof the budget implementation and fiscal,national finance policy implementation,state-owned assets management situation,major economic decisions,social livelihood and sustainable development and the cultivation of clean government seven aspects to build evaluation system of economical responsibility audit of leading cadres at the grass-roots level,and applied to F street agency working committee secretary of the departure of economic responsibility audit,it is concluded that the use of the evaluation system as a result,whether to prove its scientific and feasible.It is hoped that the audit evaluation system of economic responsibility of grassroots leading cadres constructed in this paper can motivate and help the auditors of national audit institutions to do a good job in auditing,make a reasonable evaluation of the performance of economic responsibility of grassroots leading cadres during their term of office,and realize the effective supervision of grassroots leading cadres.