A Study On Term Economical Responsibility Audit Evaluation System For Village Cadres

The term economic responsibility audit of village cadres is very important for the supervision of village cadres.It is also a powerful measure to evaluate and appraise the performance of village cadres.Therefore,improving the quality of term economic responsibility audit of village cadres is very important so that it can evaluate the performance of village cadres objectively.Based on Principal-Agent Theory,Principal Economic Responsibility Theory and Contingency Theory,this paper takes the term economic responsibility audit of village cadres in L Town as the case study to analyses the problems in the term economic responsibility audit of village cadres in L Town.Then,this paper wants to improve the problems in L Town by constructing an evaluation index system of term economic responsibility audit for village cadres.After the evaluation index system has been constructed,the weights of the evaluating indicator are valued by using the analytic hierarchy process(AHP)through the issuance of questionnaires and the evaluation criteria has also been determined.Finally,the evaluation index system has been applied on the term economic responsibility audit of Li's in Community A and the term economic responsibility audit of Chen's in Community B.The rationality and practicability of the new index system has been tested by analyzing the results of new index system with the original audit evaluation.By using the new index system,the report users can know the overall performance of the auditees intuitively.As the audit result is simple and easy to understand,it is helpful for villagers to better understand the performance of village cadres.