Research On The Evaluation Index System Of Economic Responsibility Audit Of Leadership Of Local Culture And Tourism Commission

In recent years,the tourism market has developed rapidly,and the cultural industry is also striving to become a pillar industry of the national economy.To promote the integrated development of culture and tourism is an important decision made by the Party Central Committee with Comrade Xi Jinping as the core.The Culture and Tourism Commission is the administrative unit with the heavy responsibility of promoting the upgrading of the cultural tourism industry and integrating culture and tourism.The economic responsibility audit of the unit’s leading cadres can examine whether it is effective in implementing economic guidelines,policies,decision-making and deployment,whether it has promoted the development of economic and social undertakings,whether public funds,state-owned assets and resources are in place,and major economic risks are prevented and controlled.This situation is related to whether the cultural and entertainment life of the people is guaranteed and whether the needs of a better life are met.Audit evaluation is an important but difficult step in the audit of economic responsibility.At present,the economic responsibility audit of the Culture and Tourism Commission has not formed an evaluation index system,and there are still problems such as focusing too much on financial indicators,insufficient connection with responsibilities,unclear evaluation standards,and inappropriate definition of responsibilities.The scientific establishment of a set of evaluation index systems is a requirement of the new regulations on economic responsibility audits,which can meet the urgent needs of audit evaluation practices,and point out the direction for the work of the Culture and Tourism Commission.Under the above background,this article first elaborates the necessity of implementing the economic responsibility audit from the public trust economic responsibility theory,national governance theory and BSC(Balanced Score Card)theory.Select the J-zone project with a developed regional economy and a thriving cultural tourism industry,explain the status and deficiencies of the economic responsibility audit of the project,analyze the feasibility of using BSC and the superiority of solving the audit evaluation problem,and propose to draw on the mature management tool of BSC.Establish a scientific and applicable evaluation index system.Then,in-depth analysis of the functions and responsibilities of the Culture andTourism Commission,combined with laws and regulations,using BSC to divide the four dimensions to make it more in line with the characteristics of the project,and using the analytic hierarchy process to determine the weight of indicators,in order to establish financial,social responsibility,Internal process and four dimensions of learning and development,a total of 38 indicators of evaluation index system.Different from the previous economic responsibility audit evaluation,the evaluation index system established in this article includes departmental functions and responsibilities,with clear logic and hierarchy,in order to scientifically and reasonably evaluate the leadership’s tenure.Finally,the above evaluation system was applied to the audit project of the Culture and Tourism Commission of J District,and it was found that the evaluation system can be well applied to the case itself,which can prove the feasibility and rationality of the evaluation index system.The index system established in this article is of significance to the economic responsibility audit evaluation of the Culture and Tourism Commission of J District.When auditing the economic responsibility audit of other units with similar backgrounds,it is possible to add,delete,modify and modify the indicators according to their actual conditions,which will be used.