Research On Index System Of Economic Responsibility Audit Of County-level Leading Cadres

On December 8,2010,the "Provisions on the Economic Responsibility Audit of Major Party and Government Leaders and Leaders of State-Owned Enterprises" promulgated by our country clarified the content,subjects,audit content and implementation process of the economic responsibility audit,marks the policy of economic responsibility audit work in China,and provides a detailed plan for the implementation of the audit of party and government leading cadres.With the continuous deepening of China's economic and political system reforms in all dimensions and the steady progress of the construction of a government under the rule of law,the main framework of economic responsibility auditing has been continuously developed and improved.The above regulations were also revised in July 2019.Nowadays,auditing agencies at all levels in our country have started to conduct economic responsibility auditing with leading cadres from all sectors of the industry as audit objects.At the same time,there has also been a rotation audit system for key leading cadres during their term of office.It can be found that the economic responsibility audit is not only beneficial to the promotion of clean government work,but also can provide great help for the development of social economy.But we must see that there are still many problems in the current economic responsibility audit work.The audit work is mainly a review of compliance.This single audit thinking,which is biased towards subjective judgment,can no longer comprehensively,objectively,and multidimensionally evaluate the performance of leading cadres in fulfilling their economic responsibilities.Integrating performance auditing into the economic responsibility auditing work of leading cadres can allow auditing subjects to evaluate the degree of completion,effectiveness,and value of the work of the party and government leading cadres in the process of using their power in multiple levels,more comprehensively,and more objectively,according to the work objectives and actual results In order to have a more accurate assessment of administrative abilities for leading cadres.This article takes economic responsibility performance audit as the research object,and uses the analytic hierarchy process to design a specific economic responsibility performance audit indicator system.The audit indicator system involved here mainly includes four categories of indicators: Regional economic and fiscal indicators,and major decision-making.Indicators,implementation of higher-level policy tasks and financial indicators.I hope that through this study,the quality of economic responsibility audits can be significant promote.