Research On The Evaluation Index System Of Economic Responsibility Audit Of Leaders Of Sub District Offices Based On "5E"

As a unique government audit mode in China,economic responsibility audit plays a strong role in standardizing government leadership behavior,promoting the construction of a clean government,strengthening cadre management and correctly and reasonably evaluating cadres’ economic responsibility.From the development status of China’s economic responsibility audit,there are still many problems and challenges in its audit evaluation system.Focusing on the grass-roots government departments,the importance of the audit evaluation system is becoming more and more significant.The sub district office is the grass-roots government department that has the closest contact with the people.The performance of its leaders’ administrative functions also directly affects the economic development and the vital interests of the people.The formulation,decision-making and implementation of local economic matters and major policies are the key links for the leaders of sub district offices to give full play to the effectiveness of local governance.Therefore,it is of great practical significance to establish a scientific and effective evaluation index system that can objectively evaluate the economic responsibility of leaders.Since the development of economic responsibility audit,its audit idea dominated by evaluating the authenticity,legitimacy and effectiveness of financial revenue and expenditure has gradually changed in practice.It has become a general trend to integrate the thinking mode of performance audit into economic responsibility audit.In the guidance on economic responsibility audit in 2010,it was clearly pointed out that "economic responsibility audit is a performance audit based on the authenticity and legitimacy of financial revenue and expenditure".Using the methods and logic of performance audit to empower economic responsibility audit is a beneficial way to promote the performance of economic responsibility audit,At the same time,it also provides a theoretical basis for enriching the economic responsibility audit evaluation system.Through literature review,expert inquiry and questionnaire survey,this paper constructs the economic responsibility evaluation index system of leaders of sub district offices from the perspective of "5E" of performance audit and from the five levels of "economy,efficiency,effectiveness,environment and fairness".Through a case study,this evaluation index system is applied to the outgoing economic responsibility audit of the Secretary of the Party Working Committee and the director of the L sub district office.The index weight is determined by the analytic hierarchy process,and the expert evaluation score is weighted by the fuzzy comprehensive evaluation method,so as to obtain the economic responsibility evaluation score of the leaders of the sub district office The comprehensive evaluation results of qualitative combination are used to prove the scientific effectiveness of the evaluation system.It is hoped that the research of this paper can provide theoretical help and useful reference for the audit and evaluation of leaders’ economic responsibility of sub district offices from a more detailed perspective from the perspective of "5E" of performance audit.