The Research On Economical Responsibility Audit Evaluation Index System Of Army Leaders

Since the 19 th National Congress of the Communist Party of China,with the deepening of China’s national defense construction and military reform,military expenditures have been increasing year by year.Therefore,the supervision and evaluation function of the military economic responsibility audit has become more and more important.At the same time,the military reform and more complex economics also poses new challenges for economic responsibility auditing.With the implementation of the audit system reform and the "Army Audit Regulations",audit evaluation has become a difficult point in the innovation and development of the military economic responsibility audit.Therefore,this paper takes the economic responsibility audit of the Armed Police Corps G as an example,introduces the balanced scorecard model to determine the evaluation index,and uses the analytic hierarchy process to determine the weight.It aims to scientifically construct a set of practical and operational military economic responsibility audit evaluation index system,hoping to Enrich the military economic responsibility audit research theory and provide ideas for the development of military audit practice innovation.This article is divided into the following seven parts:The first part is the introduction.This chapter first clarifies the research background,research purpose and significance of the military economic responsibility audit.Then it analyzes the domestic and international audit research.The foreign literature review summarizes the concept,content and evaluation research.The domestic literature review mainly introduces the theoretical basis,concept and content,evaluation research,and explores the experience of military economic responsibility audit evaluation.Finally,this chapter systematically expounds the research content and method,main innovation and expected contribution of this paper.The second part is the definition of related concepts and the theoretical basis.This chapter firstly discusses the meaning and characteristics of the military leaders’ economic responsibility audit,and then clarifies the theoretical basis of the economic responsibility audit research,namely principal-agent theory,rent-seeking theory,power balance theory.The third part is the present condition and problems of military leaders’ economic responsibility audit.This chapter reviews the current mode of the military leaders’ economic responsibility audit,and points out the problems in the current economic responsibility audit evaluation,that is,the evaluation method is not scientific enough,the evaluation standard is difficult to operate,and the evaluation results are not used properly.Starting from the three aspects of the above problems,the most important factor in current work is the lack of a scientific evaluation system.The fourth part is the construction of the military leaders’ economic responsibility audit indicator system.This chapter mainly clarifies the construction principles,mode methods and construction process of the military leaders’ economic responsibility audit indicator system.The core content is the construction process,which mainly explains how to apply the balanced scorecard and the analytic hierarchy process to construct the military leaders’ economic responsibility audit indicator system.The fifth part is the case analysis.This chapter mainly takes the economic responsibility audit of the Armed Police Corps G as an example,and uses the military leaders’ economic responsibility audit evaluation index system to evaluate it.Finally,this chapter examines the accuracy of the case conclusion and analyzes it in detail.The sixth part is the proposal to implement the military leaders’ economic responsibility auditing index system.This chapter mainly proposes the promotion of the evaluation system of this article from four aspects,namely,perfecting laws and regulations,Strengthening the quality of the audit process,enriching talent reserve,and establishing departmental coordination mechanism.The seventh part is the research conclusions and prospects.This chapter mainly includes the general summary and outlook of this paper.On the one hand,this chapter clarifies the reasons,processes and achievements of the evaluation system in this paper.On the other hand,this chapter points out the prospect of military economic responsibility audit.The follow-up development should pay attention to the comprehensive applicability of the evaluation system and more scientific supporting method.The expected contribution of this paper is mainly as follows.In combination with the implementation of the latest "Army Audit Regulations",the author builds an economic evaluation index system for military leaders’ economic responsibility to explore the theoretical development of military economic responsibility audit and enrich the theoretical research of the military audit system.At the same time,the military’s new evaluation system can more efficiently supervise the performance of the leaders and promote the effective management and scientific development of the troops.