Research On The Formation Of The Economic Responsibility Audit And Evaluation Mechanism For Leading Party And Government Cadres

In order to strengthen the supervision and review of the performance of the economic responsibilities of the main leading cadres of the party and government,to achieve the purpose of strengthening the supervision of power operation,preventing and punishing corruption,and promoting high-quality economic development,the General Office of the Central Committee of China and the General Office of the State Council promulgated the Regulations in 2019."Regulations on Auditing the Economic Responsibilities of Main Political Leaders and Main Leaders of State-owned Enterprises and Institutions"(hereinafter referred to as the "Regulations").The new "Regulations" have been in operation in my country for three years,and the economic responsibility audit and evaluation work of leading cadres has achieved fruitful results,but at the same time,there are also many problems in various aspects of the economic responsibility audit evaluation content.Since there are many stakeholders involved in the economic responsibility audit and evaluation work,in order to fully mobilize the work enthusiasm of the relevant stakeholders and reduce the occurrence of economic responsibility audit evaluation problems,it is urgent to establish a balanced economic responsibility audit evaluation system to promote economic responsibility.The relevant stakeholders of the responsibility audit evaluation can independently tend to the audit evaluation goals,and the economic responsibility audit evaluation institution can operate independently and become an economic responsibility audit evaluation mechanism.In order to establish a balanced economic responsibility audit evaluation institution,the key point is to construct the evaluation system,the core content of the evaluation system.First,analyze the status quo of economic responsibility audit evaluation,analyze the causes of existing problems in audit evaluation,and determine the focus of economic responsibility audit evaluation work;Secondly,on the basis of constructing the overall framework of the economic responsibility audit evaluation institution,the core elements of the system are determined,including evaluation objectives,evaluation systems and evaluation methods.The rationality of the evaluation system is the key to transforming the evaluation institution into an evaluation mechanism.By analyzing the demand expectations of relevant stakeholders in the economic responsibility audit evaluation,this paper determines the evaluation objective of the economic responsibility audit.Taking county-level party and government leaders as an example,this paper constructs an evaluation system that can consider all relevant stakeholders in a balanced manner.A comprehensive evaluation method is used to comprehensively evaluate it.Finally,in order to promote the transformation of the evaluation institution into an evaluation mechanism,the rational thinking and psychological conversion test of the county-level party and government leading cadres is carried out internally,that is,the rationality of the evaluation system constructed in this paper is verified through a questionnaire survey,and an in-depth evaluation is proposed.The specific measures used in the results;in terms of external influence,suggestions were put forward to the joint meeting,audit institutions and the public to exert the joint force of audit supervision,control the quality of audit evaluation and build an external supervision platform.After analyzing the current situation of economic responsibility audit evaluation,this paper puts forward the aspects that should be paid attention to in the future economic responsibility audit evaluation,and clarifies the connection between the economic responsibility audit evaluation system and the evaluation mechanism.To transform the economic responsibility audit evaluation system into a mechanism,the key It lies in the balance of the evaluation system in the core elements of the evaluation system.The rationality of the evaluation system was verified through a questionnaire survey,and corresponding measures were put forward to deepen the application of the evaluation results.The external supervision force was used to promote the transformation of the system into a mechanism,which provided experience and reference for mobilizing the enthusiasm of the county-level party and government leading cadres to work,and also promoted The development process of my country’s economic responsibility audit evaluation work.