Optimization Research On The Index System Of Economic Responsibility Audit Of The Head Office Of The Subdistrict Office

As an auditing system with Chinese characteristics,Economic Responsibility Audit can effectively play the role of auditing over the supervision of power,and effectively prevent and control the occurrence of corruption from the source.The content of the economic responsibility audit mainly depends on the position of the leader of the audited unit in the management of the unit of work and the duties to be performed,how to reasonably quantify the evaluation indicators,objectively analyze the evaluation items,and make the evaluation conclusions fairly,so far A unified standard and method is a problem in the current economic responsibility audit practice.The administrative unit also serves as the social public sector with Chinese characteristics.Although it has a direct administrative department,as an independent legal entity,it is difficult for the administrative department to supervise economic responsibility.Therefore,the construction of the economic responsibility audit evaluation system for leading cadres of administrative institutions is an objective and scientific evaluation of the needs of leading cadres during their economic responsibilities.At present,the development of economic responsibility audit in China mainly focuses on the economic responsibility auditing practice of government departments leading cadres or business leaders based on the assessment of financial indicators,and pays less attention to the leadership of administrative units under the dual driving role of finance and performance.Research on the integrity of the cadre economic responsibility audit evaluation system.The author believes that the purpose of conducting economic responsibility audits of leading cadres of administrative institutions is to evaluate and appraise the performance of economic responsibilities of leading cadres.When formulating evaluation indicators,it is necessary to evaluate the economic development and comprehensive competitiveness.It is necessary to evaluate whether the leading cadres of the audited entity have fulfilled their social responsibilities.Therefore,the author decided to introduce the Balanced Scorecard,a relatively mature management tool developed abroad,to select the economic responsibilityaudit of the G administrative unit in the form of case analysis,and to summarize and analyze the findings found in the audit of the economic responsibility of the administrative unit.On the basis of the deficiencies and imperfections in the use of the audit system and methods discovered during the audit of the G unit,combined with the duties of the director of the G-Street Office and the social responsibilities that should be fulfilled,the relevant evaluation indicators are compiled and constructed.Based on the balanced scorecard system of finance,internal operations,people,learning and growth,the existing economic responsibility audit evaluation system is complemented and improved.The innovation of this paper is to integrate the four dimensions of finance,customer,internal operation,learning and growth in the balanced scorecard into the economic responsibility audit by breaking the traditional economic responsibility audit evaluation concept with the single financial indicator as the evaluation standard.In the process,the evaluation and construction of the economic responsibility audit with the administrative unit as the performance evaluation object is carried out,in order to further improve the economic responsibility audit evaluation system of the government administrative department of our country.