Construction Of Evaluation Index System For Economic Responsibility Audit Of Leading Cadres

We will resolutely investigate and deal with corruption that interweaves political and economic issues,prevent leading cadres from becoming spokespersons and agents of interest groups and power groups,and resolutely address the problem of political and business linkages damaging the political ecology and economic development environment.We will not tolerate it.The most important means for discovering and preventing problems with leading cadres is economic responsibility auditing,so it is necessary for us to conduct in-depth research on economic responsibility auditing work.The new era requires new audit evaluation methods to address the new problems that arise in economic responsibility auditing.At this point,it is necessary to establish a scientific and reasonable evaluation index system,which will better promote leading cadres to fulfill their responsibilities and to some extent prevent corruption.Therefore,the construction of the economic responsibility audit evaluation index system for leading cadres is of great practical significance.This article reviews the basic concepts and theoretical knowledge related to economic responsibility auditing,in order to prepare for the construction of an audit evaluation index system.Through literature research,case analysis,and questionnaire survey methods,the current status of the audit evaluation index system was elaborated,and it was found that there are generally the following problems: the audit evaluation index is broad;The audit evaluation results cannot be compared horizontally;There is a lack of quantitative indicators in audit evaluation indicators.By collecting research and literature on the evaluation index system for economic responsibility auditing of leading cadres in China,as well as relevant policies,regulations,laws and regulations,and adding certain quantitative indicators,8 first level indicators and 39 second level indicators were selected.Subsequently,the fuzzy clustering method was applied to the case of Comrade W in Unit B,and a new evaluation of Comrade W’s specific work was conducted.This method essentially overcame the influence of manually determining indicator weights,and the calculation structure was more rigorous,ensuring the rationality and scientificity of the system.Finally,evaluate the results of the construction of the evaluation index system,analyze the advantages of the system construction,and propose relevant suggestions.The innovation of this article lies in the integration of the audit content defined in the latest laws and regulations,starting from the analysis of the economic responsibility audit situation of leading cadres,and summarizing it into qualitative and quantitative indicators of this article.It has timeliness,and the indicators are more comprehensive and systematic,better meeting the needs of the times for economic responsibility audit evaluation.For the problems in the evaluation index system,the following suggestions are proposed: in practical application,the indicators should be tailored to local conditions and reflect the characteristics of leaders and cadres in different units and departments;Keep up with the times and adopt the most advanced methods for audit evaluation;Follow the principles of seeking truth from facts and fairness in the audit evaluation process;Strengthen macro awareness and promote the integration of review and application.