Research On Evaluation Index Of Economic Responsibility Audit Of County Level Leading Cadres

Economic responsibility auditing is a type of auditing with Chinese characteristics established according to the actual development of China.After the 19 th National Congress,the central government put forward the requirement to improve the national governance system,and economic responsibility auditing is playing an increasingly important role in the sound appointment and dismissal of cadres and the recommendation of talents with both integrity and ability.Since the 1980 s,the economic responsibility audit has been gradually improved in the development,but there are still some problems,such as the use of economic responsibility audit results is not important enough,as a formality,the selection and evaluation of indicators are somewhat one-sided,especially in local party and government organs,the audit object and the audit subject is not enough attention.At the same time,the General Office of the Central Committee and the General Office of the State Council issued in 2019 the Provisions on Economic Responsibility Auditing of Leading Party and Government Leaders and Major Leaders of State-owned Enterprises and Public Institutions(hereinafter referred to as the Provisions),which has some changes and differences compared to the previously promulgated Provisions,and only makes principle provisions for the audit content without detailed rules,so it is necessary to refine the content of the study.Based on the research results of economic responsibility auditing,this article analyzes the shortcomings of economic responsibility auditing in theory and practice,and hopes to provide some reference for the development of economic responsibility auditing in the future.First of all,the article discusses the basic situation of the development of economic responsibility auditing of local government leaders in China,and explores some problems that may exist in the process of economic responsibility auditing and analyzes the causes.Secondly,based on the principle of importance,the combination of quantitative and qualitative indicators,using hierarchical analysis and fuzzy comprehensive evaluation method to supplement and improve the economic responsibility audit index framework,constitutes the county-level leading cadres economic responsibility audit evaluation index system,which includes seven standard-level indicators,40 index-level indicators,so as to accurately and scientifically evaluate the performance of local leading cadres and their performance of their duties.The results are summarized as follows.Then,the theory is linked to practice,taking the economic responsibility audit of County Y of M County as a case study,obtaining detailed data related to the economic responsibility during his tenure,and applying them to the designed index system to obtain the specific results of the economic responsibility of County Y.Finally,the results are analyzed,and the application of the indexes is evaluated.Finally,the analysis of the results,evaluation of the application of the indicators,the final conclusions of the article,looking forward to the future development trend of county-level leaders’ economic responsibility audit,in the hope of helping the future development of local government leaders’ economic responsibility audit,and promote the improvement and perfection of the economic responsibility audit mechanism.This paper is an operational and practical study of the economic responsibility audit of county governors,which can enrich the theoretical system of economic responsibility audits of local party and government leaders and optimize the economic responsibility audits of party and government leaders below the county level.