Research On The Economic Responsibility Audit Evaluation System Of Township Leading Cadres

Promoting rural regeneration,growing the rural economy,and improving farmers’ lives have become increasingly the focus of social attention since the Communist Party of China’s 19 th National Congress.In this context,township leaders have multiple responsibilities,including implementing national policies that benefit the people,carrying out tasks assigned by their superiors,and planning the economic and social development of their jurisdictions,as "top leaders" of government agencies at the lowest level directly facing the masses of peasants.They are the navigators of rural economic development as well as the stabilizers of rural social operations.As a result,conducting economic responsibility audits on leading cadres in townships and towns to supervise the fulfillment of their tasks is important to better support the development of the rural economy and ensure the implementation of national policies and laws.In July 2019,the two offices announced the most recent regulations on economic responsibility audit,which is a key standard for economic responsibility audit work,in order to adapt to the changing circumstances and new needs of economic society and audit development.The new regulations of the two offices,on the other hand,did not refine the content of the audit activity and remained provisions on general advice.As a result,an economic responsibility audit assessment system must be established in order to fine-tune the audit content.It can be observed that establishing an assessment index system for township leaders’ economic responsibility audit is quite important.By researching the laws and regulations as well as policy documents on economic responsibility auditing,this article first provides the national rules on the object,substance,assessment,reporting,and application of the results of the economic responsibility audit of township leaders.Second,it examines existing related research and theoretical foundations at home and abroad;then it describes the development process,current problems,and causes of township leaders’ economic responsibility auditing;finally,it selects indicators to construct an audit evaluation index system,and determines the final audit evaluation index system using an analytic hierarchy process and fuzzy comprehensive evaluation method;and finally,it determines the final audit evaluation index system using analytic hierarchy process and fuzzy comprehensive evaluation method.Finally,by using the mayor of D town H’s economic responsibility audit project as a study example,the implementation status of the mayor’s economic responsibility audit is presented.Practice.Finally,it summarizes the mayor of D town H’s audit assessment results,develops research conclusions based on the impact of this case application,describes the paper’s flaws,and forecasts future economic responsibility audit research.This paper discusses the construction of the economic responsibility audit of township party and government leading cadres,which can not only further enrich the existing theoretical research results of economic responsibility of township leading cadres,but also provide economic responsibility auditing,through research on the economic responsibility audit of township leading cadres.Better-performing applications give a stronger theoretical foundation.On the other side,this study looks at how to create a more usable evaluation index system for township leaders’ economic responsibility audits,in order to assist them put the audit results into practice,give the audit results more weight,and improve the quality of the audit results.To oversee and assess the performance of the township leading cadres’ economic obligations,to enhance the audit results disclosure system,and to encourage the township grassroots leading cadres to follow the law and carry out their responsibilities.