| Leading cadres economic responsibility audit is an unique audit form in China,which has been developed for decades,and has achieved good results in both theory and practice.However,up to now,there are still some problems,such as the emphasis on legal compliance audit,not the overall performance evaluation of leading cadres.Performance audit mainly focuses on the evaluation of Economy,Efficiency,Effectiveness,Equity,Environment,named 5E,which can evaluate comprehensively.The combination of performance audit and economic responsibility audit is putting performance audit into use in the economic responsibility audit,which can make up for the inadequacy of traditional economic responsibility audit.However,there are still some difficulties in this combination.Through the study of China’s current implementation of economic responsibility audit based on performance audit,this article summarized that the difficulties in our country mainly exist in the following four aspects: the weakness of audit independence,the lack of scientific evaluation index system,?audit after appointment? mode blemish and unreasonable personnel structure,low quality of audit personnel.In order to solve these four problems,this article puts forward the corresponding countermeasures according to the practice of our country.Aiming at the problem of the weakness of audit independence,this article proposes to seize the opportunity of pilot of exploring unified management system of human and property of audit institutions below provincial level at present to expand the audit results,so that we can deepen the reform of audit system further and enhance the audit independence to provide a good environment for the development of the application of performance audit in the economic responsibility audit.In view of the lack of scientific evaluation index system,this article uses the analytic hierarchy process(AHP)to design the evaluation index system according to the contents of economic responsibility audit.The evaluation index system of economic responsibility audit covers four kinds of first grade indexes: legal compliance index,the basic performance index,personalized index,as well as service groups? satisfaction index.Among them,Personalized index is set according to the characteristics of the various departments.In the design of Personalized index,this article puts forward using the assessment results of the government at the same level and the superior departments of subordinate system of the auditees to solve the difficulty that different functions of different departments need different index to evaluate.To solve the problem of ?audit after appointment ? mode,this article puts forward the development of Ren Zhong audit,which means carrying out economic responsibility audit during the leading cadre?s tenure.At the same time,together with the budget implementation audit,financial revenue and expenditure audit and special audit investigation and other audit results,Ren Zhong audit provides reference information for the selection and appointment of leading cadres.According to the problem of unreasonable personnel structure and low quality of audit personnel,this article suggest adjusting the structure of audit personnel through the method of admitting new members from different majors,enriching the knowledge structure of existing members and using external experts.To solve the problem of low quality of audit personnel,this article suggest culturing lifelong learning consciousness,establishing training mechanism and building a communication platform to enhance the professional quality of auditors.Through the countermeasures of four aspects above,I hope to promote the economic responsibility audit based on performance audit to take root in reality to break the situation of stopping at legal compliance auditing of economic responsibility audit in our country at present.Then,we can fully carry out performance audit IN economic responsibility audit and improve audit quality in order to improve the level of administrative management in china. |
