Research On The Evaluation Index System Of Economic Responsibility Audit Of Township Leading Cadres Based On"5e"

Economic Responsibility Audit is a form of audit with Chinese characteristics.Economic responsibility auditing system in China has been in development for more than 30 years since initiated in 1985.It has played an irreplaceable role in combating corruption and promoting clean government,strengthening the accountability of leading cadres and assessing,appointing and exempting leading cadres.However,the relatively scientific evaluation index for audit has not yet been formed,it has restricted the effectiveness of audit implementation to a certain extent in China context,when the law and principles are incompatible as well.The countryside and towns are at the grassroots level in China’s political hierarchy,whose leadership is the end representative of the ruling party and the government to approach the People.They bridge the communication obstacle between up and low ends.The implementation of the economic responsibility of the township leaders has dramatic influence on rural economic development that is vital to living standard and happiness of people.Therefore,it is of great significance to study the evaluation mechanism of economic responsibility audit on township leaders.It will encourage official to conduct self-inspection and improvement;township leaders are also stimulated to establish a scientific development prospect and a correct outlook on ruling and political achievements,which bring much benefit in healthy,continuous and sustainable development of the rural economy.In the "Guiding Opinions on Economic Responsibility Auditing Work 2010" issued by the Office of the Joint Meeting of the Economic Responsibility Auditing Work of the Central Five Ministries,it was clearly stated for the first time that "economic responsibility auditing is a performance audit based on the real and legal basis of financial revenues and expenditures." Therefore,the economic responsibility audit could integrate into performance audit idea and present.The audit practice shall mainly focus on the economic accountability and coordinated with performance review,which contribute to the performance-orientation of economic responsibility auditing,and providing more useful evaluation results for the organization.Referring to the new and symbolic indicators raised in current macro environment and policy,the evaluation system of economic responsibility audit on township leading cadres constructed in this paper will develop 30 details indicators based on the five dimensions of economic performance,its efficiency,effectiveness,environment and equity of performance,as known as “5E” audit,thus forming a total evaluation views by literature reading and summary.Finally,the author will take the economic responsibility audit on the W town party committee secretary as an example,using the fuzzy comprehensive evaluation method and hierarchy analysis pathway to determine the weight of each index,that the comprehensive evaluation of the whole index system according to certain weights not only improves the validity of the evaluation process,but also enhances the objectivity of the evaluation results to some extent,comprehensively proves the importance and applicability of the indicator system to the economic responsibility audit on the township leading cadres.