| Audit evaluation is the key link of leading cadres’ economic responsibility audit.Scientific,objective and fair audit evaluation is the inevitable requirement of ensuring audit quality,establishing audit authority and exerting audit efficiency.The audit of economic responsibility of leading cadres in the meteorological departments of the Y province has not established a scientific,uniform and rational standard auditing evaluation index system.The audit evaluation in the audit practice is general,rough and arbitrary,weakens the authority,impartiality and application of the audit results,also brings great audit risks,and becomes the urgent problem that the meteorological department of the Y province is further deepening the audit of leading cadres ’ economic responsibility and realizing the full audit coverage.This paper based on the evaluation of economic responsibility audit of the leading cadres of the meteorological department in Y province as the research object,firstly sorts out the relevant research documents of performance audit and leading cadres ’ economic responsibility audit at home and abroad,and understands the latest research frontier dynamic;The paper introduces the concept of leading cadres ’ economic responsibility audit,economic responsibility audit evaluation and so on,as well as the principal agent theory,immune system theory and right balance theory related to leading cadres ’ economic responsibility audit,and lays a solid theoretical basis for the research.This paper analyzes the present situation of economic responsibility audit of leading cadres in meteorological department of Y province and the problems and causes of audit evaluation.Then it analyzes and studies the application of the economic responsibility audit evaluation index of the leading cadres of meteorological departments in Guizhou province,Hebei Province and Fujian Province and three audit evaluation methods issued by the auditing Department of Y province.On the basis of analyzing and learning,Combined with the actual and departmental characteristics of the meteorological department of Y Province,applied to relevant theoretical knowledge,Quantitative evaluation,supplemented by qualitative evaluation,Financial indicators are combined with non-financial indicators,From the four aspects that economic policy executive power,economic decision-making power,economic management power,personal integrity and self-discipline,this paper constructs the first class index of economic responsibility audit and evaluation of the leading cadres of meteorological department of Y province.On the basis of the first grade index,the second level thinning index is constructed.and the weight of each evaluation index is determined by using the analytic hierarchy process(AHP),constructing a set of scientific and operable evaluation index system of economic responsibility audit,as a reference for the economic responsibility audit practice of the leading cadres of the Y province meteorological department,To improve the normativity and scientificity of the auditing of economic responsibility of leading cadres in the meteorological department of Y province.Finally,Combined the real cases of Economic responsibility Audit of A meteorologic bureau,Using the newly constructed audit evaluation index system to evaluate the performance of the leading cadre’s economic responsibility,Verify the scientific rationality and maneuverability of the constructed indicators.Suggestions on the perfection and popularization of the index system are put forward. |
