Problems And Improvement Of Economic Responsibility Audit In Evaluation System In Bureau A

Economic responsibility audit is the supervision, appraisal and evaluation activities conducted by audit institution on the authenticity, legality and benefit of finance, receipts and expenditures activities in the department during the tenure of leading cadres in the Party, government or country-holding enterprise, as well as the status of obeying the law and discipline of finance and economics and self-discipline. Economic responsibility audit evaluation is the key in audit, and how to design economic responsibility audit evaluation index scientifically and appropriately is the basic process in audit evaluation. However, most current evaluation index stayed in general category, while specific and detailed fund responsibility audit evaluation index, which can guide and regulate specific evaluation condition, is still missing. This condition caused lots of harmful consequences in the practice of economic responsibility audit, such as evaluation flow, formalization and increased risk. Then the audit supervision function of the special public management group, namely the leading cadres in the Party and government, can't be fully realized.We analyzed the current status of economic responsibility audit evaluation in our country, through the case analysis of economic responsibility audit evaluation of leading cadres in bureau A. We proposed problems about in this case, such as unquantifiable economic responsibility audit evaluation index, unclear definition of responsibility, hysteresis in economic responsibility audit and too much attention to political achievements in audit. Audit evaluation index should be quantified through analytic hierarchy process and comprehensive evaluation method. The aim of this thesis is to provide reference for the improvement of economic responsibility audit evaluation index in our country.Therefore, either to guide the law-based administration of leading cadres and modernization with the further deepened reform in economic constitution and personnel system of leading cadres in our country, or to better regulate the function of tenure audit evaluation of leading cadres in assessment and supervision, It is necessary to perfect economic responsibility audit evaluation index. The study in this problem is of both practical and theoretical significance.