Research On The Auditing Index System Of Economic Responsibility Of Leading Cadres And Its Evaluation

As an auditing system with Chinese characteristics, nowadays economic responsibility audit, with the vigorous promotion by auditing department, has made remarkable achievements. It can effectively give play to the restriction and supervision function of audit over the power, and effectively prevent and control the corruption from the headstream. And as the society public department with Chinese characteristics, public institutions should provide the government and society with public service, and are responsible for taking the leading and basic action in social reproduction. Although the public institutions are directly attributed to administrative departments, as the independent legal entity, it is difficult for administrative departments to exactly perform the supervision to the public institutions economically. However, at present, the research about economic responsibility auditing theory in our country mainly focuses on the achievement of economic responsibility for leading cadres in government departments and business leaders, little focuses on the economic responsibility auditing system for leading cadres in public institutions.Therefore, considering public institution non-profit, as well as its particularity different from administrative departments and enterprises, this paper takes the economic responsibility auditing of leading cadres in public institution as point-cut, introduces the actual cases for comprehensive systematic analysis, and strengthens the deep understanding of economic responsibility auditing system and evaluation. This paper first fully combs the domestic and foreign literature related to economic responsibility auditing, and finds out the similarities of domestic and foreign researches through comparative, then elaborates the basic theory of economic responsibility auditing of leading cadres for public institutions, laying a solid theoretical foundation for this paper. Secondly, this paper introduces the current situation of economic responsibility auditing of leading cadres in public institutions in our country, and fully analyzes the problems of economic responsibility auditing in public institutions and the important significance for carrying out economic responsibility auditing. Then in the mode of case research, this paper chooses K Public Institution in Yunnan Province as research object, and systematically and detailedly analyzes the results when public institution utilizes the index system of economic responsibility auditing for the first time, finally provides the corresponding opinions and suggestions for improvement in view of its application effect.To sum up, by analyzing and utilizing the economic responsibility auditing theory, this paper adopts the quantitative and qualitative method to analyze the whole process of economic responsibility auditing evaluation for K Public Institution in Yunnan Province, finally assesses the reliability and feasibility of this index system about economic responsibility auditing for the leading cadres in public institutions, for reference.