Research On The Model Of Economic Responsibility Audit Performance Appraisal System

With the establishment of the audit commission of the CPC central committee and the issuance of the regulations on economic responsibility audit of major leading cadres of the party and government and major leading personnel of state-owned enterprises and public institutions issued by the two offices of the CPC central committee,the status of economic responsibility audit in government audit is gradually rising.However,the previous economic responsibility audit has certain limitations.In terms of the audit content and focus,it mainly focuses on the major economic decisions of the audited leading cadres,financial revenues and expenditures,and the construction of key projects,with capital as the main line.In the audit evaluation,it is mainly problem-oriented,highlighting the reflection of the audit findings,ignoring the reference value and important significance of the audit evaluation in the application of audit results.Therefore,the current economic responsibility audit lacks macroscopic and comprehensive evaluation on the performance of economic responsibility of the audited leading cadres during their tenure of office.Based on the characteristics,process,results and advantages of economic responsibility audit,this paper explores and studies how to scientifically evaluate the performance of economic responsibility by the audited leading cadres.To local synchronous main party and government leading cadres economic responsibility audit,for example,the contents of economic responsibility audit on decomposition,and the key distinction between structured data and unstructured data,constructing three-level index system model,on the basis of on-site audit results,according to grade index one by one,and step by step a summary,on the basis of the comprehensive score,the leading cadres to perform economic responsibility is comprehensive,and on this basis,the formation of audit conclusion,issue the audit recommendations.This paper constructs the basic feasible economic responsibility audit of the performance evaluation system,through the audit adjustment method and assessment method and the traditional audit method of problem oriented adjusted to give priority to with grade evaluation mode,adjust the single evaluation method forcomprehensive score and evaluation grade,make the economic responsibility audit has more systematic,macroscopic and operability.