Study On Economic Responsibility Audit Evaluation Of The Township Leading Cadres

"Audit storm" and "accountability storm" since2003symbolizes that the construction of responsible government in China’s political reform has put forward to the historical agenda. The report to the Seventeenth Party Congress clearly pointed out the need to speed up the administrative system, to build a service-oriented government and to improve economic responsibility audit. Township is the most basic administrative regional units in China’s organizations. It is the direct stakeholders of the masses of the party and government. How the township leading cadres’economic responsibility to fulfill relates to the overall situation of rural work and rural economic development and social important element of stability. Therefore, It is of great significance to research the evaluation of economic responsibility audit of township leadership cadres. To improve the evaluation of economic responsibility audit of the township leading cadres helps to strengthen power and to bind the supervision, improve the mechanism of the exercise of power. It also helps to strengthen the cadre supervision, evaluation and assessment and perfect the cadre and incentive and restraint mechanisms as far as to promote the township leading cadres to establish the scientific concept of development and the correct view to achieve rural economic health and sustainable development. In this paper, we reference to auditing theory, principal-agent game theory in economics, governance, public choice and anti-corruption mechanisms in political science. We also combine with institutional analysis, historical analysis and game analysis method to analyze theoretically economic responsibility audit of the leadership of the township cadres. According to random sampling questionnaire and survey data, we construct the evaluation index system of the economic responsibility audit of township leading cadres with analytic hierarchy process. We also define evaluation criteria and the weight of each index and evaluation method. Through research, the paper builds a comprehensive evaluation model and verifies actually the effect of the audit of the audited entity A, B. At last we put forward to the policy recommendations to strengthen the use of audit evaluation results.1Main contents of study(1)Economic responsibility auditing theory draws. It analyses the performance of duties of township leading cadres and motives of economic responsibility audit with the national audit theory, principal-agent game theory, the governance theory, public choice theory and modern anti-corruption mechanisms and so on in order to build the internal logic among the evaluation content, evaluation index, evaluation criteria, evaluation methods and the use of evaluation results and build the frame structure of the paper.(2) The reality inspection of economic responsibility audit of the township leading cadres. It analyses the history and the characteristics of economic responsibility audit, content and priorities, procedures and methods, the status of implementation. At last, the paper analyzes the status quo and problems of the implementation of economic responsibility audit.(3) The building of evaluation index system of economic responsibility audit of the township leading cadres. On the basis of review existing research, the paper constructs the content system--"economic management","economic decision-making","implementation of economic policy","economic development "and "honest and upright administration". Based on the view of expanding of economic responsibility, we put social responsibility, environmental responsibility and sustainable development to the content system of evaluation. According to the content and principles of evaluation, Combined with field survey questionnaire data to screen; According to the expert questionnaire, it uses the hierarchy analysis process method to construct the judgment matrix and calculate the index weight, thereby building evaluation index system.(4) Evaluation criteria and evaluation methods of economic responsibility audit of township leading cadres. According to the specific requirements of economic responsibility audit of the township leading cadres to determine the evaluation criteria of each evaluation index, using a combination of qualitative and quantitative evaluation methods to score. (5) Comprehensive evaluation model of economic responsibility audit of township leading cadres and its application. According to the evaluation index system, evaluation criteria and evaluation methods to construct comprehensive evaluation model of economic responsibility audit of township leading cadres and test the practicality of the model with two cases.(6) Research on the application of evaluation result of economic responsibility audit of the township leading cadres. By analysing current status and problems of the application of evaluation results of economic responsibility audit to propose the application measures such as to improve the quality of audits, to write audit reports, to sound linkage accountability mechanisms, to improve collaboration and to improve the system of audit results announcement and to establish relief system to protect the legitimate rights and interests of the audit object and its unit sector, while reducing audit risk.2Research methods(1)Mainly to normative research method. Qualitative analysis combine system analysis, historical analysis with game analysis method, focusing on the theory of deductive and inductive, the introduction of analysis tools such as national audit theory, the principal-agent theory, the theory of public choice anti-corruption mechanisms, governance theory and game analysis method; Quantitative analysis method is mainly mathematical statistical analysis. Application of AHP analysis determines evaluation index weight of economic responsibility audit of township leading cadres.(2) Questionnaires and field surveys are mainly survey methods. With random sampling method, It selects auditors of Rongchang Audit Office, working staff of Rongchang Committee Organization Department and other departments as experts. At the same time,it selects the related party and government organs cadres and staff of township, finance, administrative village leadership and accounting in Rongchang County as researchobject in order to screen evaluation indexes and determined weights. We get the overall information and indirect information by the library, network, and other ways.(3) Case analysis. The paper tests the practicality of comprehensive evaluation model of economic responsibility audit of township leading cadres with two Towns in party and government cadres economic responsibility audit. 3Basic conclusions(1) Economic responsibility audit of township leading cadres has made outstanding achievements in the theory and practice, but there are still many problems. As a unique Chinese characteristic, Economic responsibility audit of party and government leaders is a complex audit type, including compliance audits and performance audit, which enriches and develops the traditional audit theory. More than a decade, all over the country exploration and practice actively economic responsibility audit of township leading cadres. By auditing to evaluate objectively the fulfillment of economic responsibility of the township leading cadres entrusted, it has played a positive role in strengthening the powers constraints supervision, promoting honest government, strengthening the cadre supervision and evaluation and assessment, improveing the cadres incentive and restraint mechanisms and promoting township leading cadres to establish the scientific concept of development and the correct view of achievements. However, in practice there are problems such as the contradiction between audit forces with audit task, audit supervision lags behind, the scope of the audit is not standardized, difficult to evaluate issues and so on. The most prominent is that the evaluation system is not perfect and the lack of practical evaluation criteria. Thus, in order to ensure the realization of economic responsibility audit efficiency, it has become imperative to establish practical, scientific and rational economic responsibility audit evaluation index system and evaluation criteria for evaluating comprehensively.(2) Construction the evaluation index system of economic responsibility audit of the township leading cadres. This article evaluates the evaluation content from five responsibilities such as economic management, economic decision-making, implementation of economic policy, economic development and honest and upright administration. Through combing the literature and survey interviews, comprehensive measure of economic responsibility, and design the evaluation index system which include strengthen the infrastructure, development of social and public utilities, farmland protection and common prosperitr equired to build a harmonious society. By analysis questionnaires, it identifies20evaluation indexes. Based on the expert questionnaire data, it determines the weight of evaluation index with AHP. Thus, we construct the evaluation index system of economic responsibility audit of the township leading cadres. (3) Determination the evaluation criteria of the evaluation indicators of economic responsibility audit of township leading cadres. The basic evaluation criteria of qualitative indicators are divided into three grades. When practical application,we can access to the grade with the fifth of the system of the corresponding indicators of the audited object through questionnaires or discussions; The evaluation criteria quantitative indicators is determined in accordance with the law regulations and policies and regulations, combining with the county (city) party committees, the township annual assessment indicators, the responsibility objectives and national statistical offices of the statistical indicators, such as the historical level, industry level. Combination of qualitative evaluation method and quantitative method for evaluating in practice when specific score.(4) Construction comprehensive evaluation model of economic responsibility audit of township leading cadres and empirical applications. The subject evaluates object in accordance with the evaluation criteria and determines the corresponding scores with qualitative or quantitative evaluation method at all levels and all kinds of evaluation of the index rating. Weighted scoring of each index is determined by score multiplied by the corresponding weight of the index. The sum of weighted score for each indicator obtains the total score of comprehensive evaluation for economic responsibility audit of township leading cadres. It can be transformed into a composite score percentile system when comprehensive evaluation. According to the score, it is divided into four grades:excellent, good, fair, and poor. In this paper, the comprehensive evaluation model is application with actual information on economic responsibility audit of two townnship leading cadres. The test showed that the comprehensive evaluation model has strong applicability.(5) The role that economic responsibility audit of the township leading cadres can play depends on the application of the audit results. The audit results conversion and use is to promote rectification from the mechanisms and the institutional. The ultimate goal of economic responsibility audit is the application of audit results. Evaluation is only a tool, the key to full and effective application of audit results of the evaluation is the settled point and the ultimate goal of the economic responsibility audit. To this end, we should fully understand the role of economic responsibility audit of the leading cadres, improve audit quality, written report of audit reports and audit results; further improve the linkage of accountability mechanisms, take full advantage of all aspects of information, improv collaboration capabilities; perfect party and government leading cadres economic responsibility audit results announcement system; build relief system to protect the object of the audited unit sector, while reducing audit risk.4The main innovation(1) Establishing evaluation indexes of economic responsibility audit of township leading cadres. According to the practical needs of social development, we expand the content and scope of the economic responsibility audi of township leading cadres. This article designs the evaluation indexes from five content such as "economic management responsibilitiy","economic decision-making","implementation of economic policy responsibilitiy""economic development responsibilitiy "and "honest and upright administration responsibilitiy ". By analysis questionnaires, it identifies20evaluation indexes,which focus on both traditional evaluation and evaluation indicators of sustainable development, to form a new, more complete index system.(2) Construction comprehensive evaluation model of economic responsibility audit of township leading cadres. According to the expert survey questionnaire, constructs judgment matrix application with AHP, calculats determining the evaluation index weights. Compared with the use of subjective determine the weight (or do not consider each index weight) currently, it is more scientific. At the same time, determining corresponding evaluation criteria of each index, combination qualitative evaluation with quantitative evaluation method, subjective judgment being objectively quantified, comprehensive evaluation model of economic responsibility audit of township leading cadres is constructed.