The Research On Evaluation Index System Of Economic Responsibility Audit To Directors Of The Provincial Poverty Relief Office

Economic responsibility audit was an auditing system established by the StateCouncil in order to strengthen the supervision of cadre and to prevent corruption.Since the October2010when government enacted a new principle of economicresponsibility audit, the object of auditing expanded from the county level to theprovincial or ministerial level. Under the new situation of the provincial level,conducting of economic responsibility audit was not only beneficial to practiseeconomic responsibility auditing theory but also beneficial to understand the processof the poverty alleviation, grasp the poverty relief funds trend and improve theefficiency in the use of relief fund.The development of the poverty alleviation should pay more attention to thefunction of the people. In this paper, directors of the provincial Poverty Relief Officewere the mainly research object. Scientific concepts of the economic responsibility ofdirectors of provincial Poverty Relief Office was given and comprehensive analysis ofthe factors influencing evaluation of economic responsibility audit was discussed,providing theory basis for constructing evaluation index system.In positive analysis part, this paper combines the economic responsibility withinterviews of directors of Poverty Relief Office, building a economic responsibilityaudit evaluation index framework on provincial level. Questionnaires were thendesigned and issued, softwares like SPSS, LISREL were used to analysis and testsurvey data. Based on data above, a relatively effective evaluation model of economicresponsibility audit was established in the end.