Research On Evaluation Index System Of Township Leaders’ Economic Responsibility Audit Based On "Five Examinations And Five Observations"

Economic responsibility audit not only audits the financial situation of the government,but also audits and evaluates the economic responsibilities performed during its tenure.It plays an increasingly important role in improving the appointment and removal of cadres and recommending talents with both ability and integrity.Economic responsibility audit is gradually improved in the development,but there are still shortcomings,especially in the aspects of imperfect indicators and incomplete audit evaluation.From the current situation of audit evaluation,it is necessary to establish and improve the evaluation index system to prevent economic responsibility audit evaluation risks.Because the township is the nearest grass-roots administrative organization to the people,and the power of its leading cadres can be specific to people and things,the nature is more special,so the evaluation index system of this paper aims to give more comprehensive and specific consideration to the economic responsibility audit of township leaders.Based on this,this paper relies on the relevant theoretical basis and the content of "five reviews and five looks",which almost covers the audit content proposed in the Regulations.Therefore,the evaluation index system constructed in this paper is relatively comprehensive and specific,which has certain reference value for the construction of the evaluation index system in the future practice.First,it introduces the current situation of the economic responsibility audit evaluation of township leading cadres in China,analyzes some problems that may exist and analyzes the causes.Secondly,according to the principle of importance,the content of "five reviews and five looks" is taken as the first level indicator,appropriate specific indicators are selected,the evaluation indicator model is constructed by using the analytic hierarchy process,and the weight of each indicator is selected and determined by issuing questionnaires to experts,so as to determine the economic responsibility audit evaluation indicator system of township leaders in this paper,which is the focus of this paper.Thirdly,the article uses the real case of the departure audit that the graduate students participated in during their internship,uses the relevant data on the performance of their economic responsibilities during their tenure,uses SPSS software for fuzzy comprehensive evaluation,obtains the scores of each indicator according to the expert scoring and system weight,and obtains the final score of Secretary Y’s economic responsibility by combining self-assessment with audit reevaluation.Finally,it analyzes the results of audit evaluation,the application effect of indicators,and puts forward the final conclusion of the article.This paper draws on the previous research results of economic responsibility audit,introduces the content of "five audits and five views",optimizes the existing evaluation index system,enriches the theoretical knowledge of economic responsibility auditing for township leaders,and proposes the use of self-assessment and auditing.The method of combining re-evaluation,and adding the concept of revision index to the final audit evaluation index scoring part,makes the final score more scientific standard and more referential.Therefore,the research on the evaluation system of township leaders’ economic responsibility audit in this paper has both theoretical and practical significance.It can be a theoretical supplement to the previous research,optimize the existing evaluation index system,and can also provide a new method for future practical work.We hope to make a little contribution to the audit evaluation of economic responsibility of township leaders.