The Tenure Economical Responsibility Study On Government Leaders

As the further development of reform and opening up in China and the new anti-corruption work required by the eighteen National Congress of the CPC, the Chinese-specific economical responsibility auditing is undergoing a deep development and improvement process. It is of great meaning for perfecting cadre management mechanism as well as corruption prevention and combat by conducting an intensive economical responsibility auditing.In this context, this article will deeply analyze the highway system for dividing job function as highway planning, construction, administration, maintenance, and financial management these five parts as well as taking the leaders of these parts, the superior leaders managing these parts as objects for audit supervision and evaluation. Instead of traditional audit work, this text will be innovative at studying the tenure economical responsibility auditing from job function of highway system; meanwhile, it will make research conclusions more comprehensive and applicable by executing audit through job function rather than institutional department.In the first place, in light of our national conditions, this article illustrates the reasons and necessities of economical responsibility auditing in China for tracing the source of the relative theories from aspects of the economical responsibility theory, the asymmetry information theory and the public choice theory. In the second place, the text divides and defines the job functions of this system and gives description to the main content of each functional part. According to the content of each part, relative analysis about liability risk will be given then. In this way, it will bring the auditing forward to set operative norms for leaders, and it will act as a basis of internal control system auditing to clear the main content of internal control system auditing. Based on the division of highway system job function before and the nature of the job, this text will make further efforts to set up evaluation index, to assign weigh to each index through AHP, to consider standard value and actual value, then to format a comprehensive evaluation index system that can conduct an objective and effective evaluation for the tenure economical responsibility auditing of highway system leaders. In the last place, in order to ensure a high quality and an effective operation of audit result, introduction and analysis about audit result from aspects of risk management and result application will be given in this article.The evaluation index system, weight, and standard value for the tenure economical responsibility auditing of highway system leaders can be increased or decreased and modified on basis of the specific situation of different areas. However, such tenure auditing evaluation methodology, criterion and idea are comprehensive, normative, and generally applicative, and they also embody the idea that prior control and post audit can integrate effectively so that it can stimulate positive attitude of leaders, take preventative measures, and promote a flourishing highway cause.