Research On The Application Of Internal Audit Results In The Performance Evaluation Of Chinese Leading Cadres

With the deepening of the modernization of national governance,internal audit and leading cadres' performance appraisal have increasingly become effective means for government departments to achieve modern governance.Applying the results of internal audit to the performance appraisal of leading managerial cadres in internal management of units is the requirement to promote the transformation of internal audit results and enhance the effectiveness of appraisal.Based on the analysis of the current regulations and practical practice of internal audit results in the performance appraisal of leading cadres in internal management units,this paper finds that many problems need to be solved urgently,such as the inadequate use of the internal audit results in the assessment of leading cadres' political achievements,the one-sidedness in the application content,the obstacles in understanding the results of internal audit by the main body,the limitation of the main body in the application of internal audit results to the object of submission and transportation,the arbitrariness in the way and links of application,lack of openness and transparency in the results and process of application.After the analysis of the causes,the paper finally puts forward some suggestions on it so as to achieve a win-win situation between the assessment of leading cadres' political achievements and the transformation of the results of internal audit——enhance the evaluation body's attention to the use of internal audit results,enhance the evaluation body's ability to use internal audit results,and improve the relevant normative system and mechanism.