On The Evaluation Method Of Economic Responsibility Audit Of Chief Executives Of Township Governments

Economic responsibility audit (ERA), developed together with the reforms of national economic and political system, plays a significant role in strengthening the management and supervision of leading cadres, boosting leaders'probity and self-discipline, preventing and controlling corruption from the root and in the case of system and so on. As the most basic level in our governing system, Township government bears the responsibility of developing the regional economy and leading farmers to become richer. Therefore, chief executives of township governments have a significant economic responsibility. How to make a scientific identification and evaluation about the implementation of the economic responsibility of chief executives of township governments is critical to the overall operation by chief executives of the township governments'economic responsibility audit (TGERA). However, due to various factors, a scientific evaluation method to TGERA has not come into being. The paper, through the analysis of TGERA, aims to put forward a scientific evaluation method so as to provide some theoretical supports for the favorable development of ERA.The paper, from the theoretical and practical perspective, combines the theoretical research with case study. By analyzing the theoretical framework and studying the existing evaluation approach to TGERA, this paper puts forward the fuzzy clustering analytical method for evaluation of TGERA according to the actual conditions of Township. Through case study, this method is proved to be scientific and effective. It can overcome the shortcomings of current economic responsibility auditing evaluation methods to some extent, so a more reliable evaluation result is obtained. It can also evaluate their achievements of chief executives of township governments in a particular aspect to figure out what causes its backwardness of assessment results. Then the causes are found and suggestions are given in order to prompt the chief executives of township governments to improve accordingly, to fulfill their economic responsibility better, and at the same time to promote the effective use of audit results.The thesis consists of five parts. Part one is the introduction, which is mainly about the background and significance of choosing such a topic, literature review, the research methods and the frame of the thesis. The second part is the elementary theories. From the theoretical analysis of principal-agent, humanistic management and the consistency of power and responsibility theory, the origin and the development of ERA are analyzed theoretically. The ERA is one effective way to solve the principal-agent question. The government ERA encourages and supervises the government agents entrusted with power. The ERA of leading cadre is the application of humanistic management theory in cadres'management and supervision. The third part is the summary of current economic responsibility auditing evaluation methods. Through the summary of the theoretical positioning, the evaluation problems and the evaluation methods of ERA, the thesis proposes the fuzzy clustering analytical method for evaluation of the TGERA. The fourth part is the construction of evaluation method of ERA and the case study. The characteristics of chief executives of township governments, the main problems and solutions in practice of the ERA evaluating, the evaluation index system, the fuzzy clustering analytical method of chief executives of township governments and the case study are discussed. In the case study, according to the survey data of A county's Audit Bureau, the thesis applies the fuzzy clustering method to evaluate the chief executives of A County. The result of the evaluation conforms to that of A county's Audit Bureau. It shows that this method is scientific and efficient. The last part is the conclusion, its limitations and future prospects.