| Economic responsibility auditing is an important way for my country to strictly govern the party and the country.It has made significant contributions to strengthening the party’s governance construction,supervising the use of power by leading cadres,and promoting stable social and economic development.Economic responsibility auditing has continued to develop and progress since its inception,but there are still some urgent problems to be solved,such as inability to fully implement audit results,unreasonable selection of audit evaluation indicators,and unscientific audit evaluation results,especially in local party and government departments.Insufficient attention to procedures and results.At present,the assessment methods and assessment systems for the economic responsibility audit of the main leading cadres of the county-level party and government are not perfect.Therefore,it is an important part of the current audit work in my country to create a set of standard systems suitable for the economic responsibility audit and evaluation of the main leading cadres of the county-level party and government..Based on the above,this paper makes the following research.First of all,the article analyzes the current situation of the economic responsibility audit and evaluation of the main leading cadres of the party and government at the county level,and analyzes the problems and reasons of the audit evaluation.Secondly,according to the principles of responsibility-right matching,implementability,etc.,using the two methods of analytic hierarchy process and fuzzy comprehensive evaluation,the economic responsibility audit evaluation index system of the main leading cadres of the party and government at the county level is constructed,and the evaluation index system is improved and supplemented.This evaluation system consists of six criteria-level indicators and thirty-five indicator-level indicators,which can draw objective evaluation results.Then,the relevant information and materials of the economic responsibility audit of the main leading cadres of the party and government in N county are used in the evaluation index system to determine the audit results.Finally,according to the current situation of China’s economic responsibility audit,the guarantee measures for applying the evaluation index system are given,and the final conclusion of this paper is drawn.There are two innovations in this paper: first,according to the laws and regulations of economic responsibility auditing,and then according to the management regulations and methods of the main leading cadres of the party and government at the county level,the economic responsibility audit evaluation index suitable for the main leading cadres of the party and government at the county level is designed.The second is to combine the analytic hierarchy process and the fuzzy comprehensive evaluation method to design a complete economic responsibility audit evaluation and application process of the main leading cadres of the party and government at the county level.This paper has a certain value in the research on the economic responsibility audit evaluation of the main leading cadres of the county-level party and government,and aims to provide reference for improving the economic responsibility audit work of the county-level party and government leading cadres. |