Evaluation Of The Economic Responsibility Audit Office Of The Streets Leading Cadres

As an important part of supervising and managing Party and government officials, the system of auditing their economic liabilities is a vital measure to keep them efficient and commitment to their work. It is also an effective way to drive administration and financial management along the legal track. The practice of auditing economic liabilities of Party and government officials in sub-district offices is still in the early stage in China. Comprehensive and special, the functionality of a sub-district office includes many aspects, such as resident affairs, community construction, urban management, etc. Due to different national situations, the other countries have no practice or theory concerning auditing economic liabilities of Party and government officials in sub-district offices. In our country the research of such practice and theory is still in elementary stage, and has not formed scientific and uniform auditing standards.Now the work of auditing economic liabilities of Party and government officials in sub-district offices has spread nationwide, and different regions have their own experiences. However, there are still some noteworthy problems. For example, the audit evaluation is often confused with ordinary auditing of financial revenues and expenditures. Sometimes the audit evaluation does not conform to the audit of economic liabilities, and the reliability of audit results is low. In order to solve the problems existing in the audit of economic liabilities, this thesis proposes a set of scientific and manageable audit evaluation indexes and methods, based on careful investigation into the practice of auditing economic liabilities of Party and government officials in Qingdao’s sub-district offices. These indexes and methods, by referring to relevant theories of public management, will guarantee a true reflection of the implementation of economic liabilities shouldered by the audited officials through evaluation results.In designing these audit evaluation indexes and methods, this study follows strictly the audit principles, typically, the principles of being independent, impartial and prudent, principle of auditing from a historical view, and principle of the conformity of rights with liabilities. In light of the Constitution, and other laws and regulations, the study combines qualitative analysis with quantitative analysis. The research looks at the audit of economic liabilities of Party and government officials from10aspects, including the economic and social development in areas administered by concerned sub-district offices, the establishment and execution of internal control systems, the financial revenues and expenditures, management of the government-invested construction projects, the changes of assets, liabilities and net assets during term of office, and the performance of fiscal capitals. According to different audit items, we work out specific evaluation indexes and measurement methods, and thus carry out the audit of implementation of economic liabilities shouldered by Party and government officials in sub-district offices. These indexes and methods are characterized by comprehensiveness, manageability, and comparability. The evaluation covers every aspect concerning the implementation of economic liabilities borne by Party and government officials in sub-district offices. At the same time these indexes and methods are easily understood and managed through adopting scientific calculation and designing clear tables and charts. In the process of auditing, the auditors can choose relevant audit indexes and methods to audit and evaluate, according to different audit aims and requirements. Moreover, this set of evaluation indexes and methods enables auditors to adopt the same evaluation criteria, and ensures scientific and comparable evaluation results. Thus, it helps to assess and evaluate accurately the work performance of Party and government officials in sub-district offices.