Research On The Economic Responsibility Audit Of The Head Of Village Organization

The economic responsibility audit of leading cadres is a new economic supervision mechanism with Chinese characteristics,which is produced and developed under the specific political and economic system of China.At present,the audit of economic responsibility has covered the main leading cadres at all levels above the township level,and the audit of economic responsibility of the heads of village organizations is seldom carried out.With the continuous development of rural economy,the economic activities of village organizations are becoming more and more diversified and complicated,and the economic responsibilities of the heads of village organizations themselves are increasing.Based on the above,the audit of economic responsibility of the head of village organization has become the work content of wide concern of all walks of life.In recent years,audit institutions in various parts of the country have carried out economic responsibility audits of leaders of some village-level organizations according to direct arrangements of Party committees and governments or entrustment of relevant departments.However,due to the imperfect evaluation system of economic responsibility audits of leaders of village-level organizations,it is difficult to give full play to the role of audit supervision because it cannot meet the need of comprehensively using quantitative or qualitative indicators to evaluate the economic responsibility of leading cadres.The research focus of this paper is to improve the audit objectives and key points applicable to the activities of village-level organizations,set up effective evaluation indicators in line with the actual situation,and set up a complete framework for economic responsibility audit of village-level organization heads,aiming at the problems in the current development process of economic responsibility audit of village-level organization heads and the deficiencies in relevant theoretical research.This article starts from the basis of economic responsibility audit,combines the basis of fiduciary responsibility theory,performance audit theory,internal control theory and other theories,and combines the actual case of economic responsibility audit of village-level organization heads in L village,and uses the method of combining theory with practice to create practical auditing practice guidelines,hoping to improve the relevant theoretical research on economic responsibility audit of village-level organization heads.