Research On Auditing Evaluation Of Economic Responsibility Audit Of Leading Cadres In Party And Government Departments

The economic responsibility audit is a socialist auditing system with Chinese characteristics proposed by the Party Central Committee and the State Council in the new era to strengthen the supervision and management of leading cadres and strengthen the party's ability to govern.Through auditing,objectively evaluate the performance of economic responsibilities of leading cadres during their tenure,reasonably define responsibilities,and promote leading cadres to enhance the "four awareness",act in accordance with the law,take the initiative,and act effectively,and strengthen supervision and control over the operation of power,and promote It has an important role in strictly administering the party and other aspects.This paper aims to establish an evaluation system for the economic responsibility of leading cadres in the department,and tries to determine the evaluation indicators,evaluation criteria and evaluation methods,in order to reasonably evaluate the performance of the leading cadres' economic responsibilities.This paper summarizes the existing research results of economic responsibility audit evaluation,and finds that domestic scholars are controversial about the essence of economic responsibility audit evaluation,the selection of evaluation indicators and the use of evaluation methods.Based on this,this paper firstly analyzes the connotation and essence of economic responsibility audit evaluation from the analysis of the relevant theories of economic responsibility audit evaluation of leading cadres,and constructs the theoretical framework of the auditing evaluation of economic responsibilities of leading cadres,which is the economic responsibility of leading cadres in the design department below.The audit evaluation indicator system provides the basis.Then,by analyzing the situation of the local auditing agency's policies,and combining the cases of the economic responsibility audit of the director of the A department of a city directly in the actual work,the evaluation indicators in the evaluation of the economic responsibility of the incumbent are too general,lack of quantitative and qualitative analysis.The combination,the discretion of auditors is too large,the comprehensive evaluation does not combine the definition of responsibility and the application of evaluation results is not clear enough.Finally,this paper adheres to the principle of practical and problem-solving,selects evaluation indicators from qualitative and quantitative aspects,determines different evaluation criteria,and combines AHP to determine index weights,and a set of departmental economic responsibility audit evaluation index system composed of 22 evaluation indicators is constructed.Combined with the identification of responsibility,the comprehensive evaluation of the implementation of the economic responsibility of leading cadres of the party and government departments is realized.At present,some studies have not defined the essence of the economic responsibility audit evaluation,equating the economic responsibility audit evaluation with the definition of responsibility,or abandoning the definition of responsibility to carry out the construction of the leading cadre economic responsibility evaluation system,which is not complete.One of the innovations of this paper is to consider the problem evaluation index and performance evaluation index when designing the evaluation index,and include the definition of responsibility in the economic responsibility audit into the construction of the economic responsibility audit evaluation index system of the department leading cadres.