Research On The Economic Responsibility Audit Evaluation Problems Of Leading Cadres In Agricultural Department Of T City Under The Background Of Rural Revitalization

The audit of leading cadres’ performance of economic responsibility is a special audit type adapted to the development of China’s economy and society.The general secretary has repeatedly stressed that it is necessary to strengthen the restriction and supervision of the exercise of power and strengthen audit work.Since the implementation of economic responsibility audit,it has also achieved remarkable results in standardizing the operation of power,promoting anti-corruption,and encouraging leading cadres to reform and innovate.In particular,the report of the 19 th National Congress of the Communist Party of China clearly proposed that the supervision system of the Party and the state should be further improved,and the supervision system with unified the Party command,comprehensive coverage,authority and efficiency should be built,which makes the role of leading cadres’ economic responsibility audit more prominent.At the same time,the report also put forward the full implementation of the rural revitalization strategy,to solve the problem of agriculture rural areas as the top priority of the Party’s work.With the implementation of the rural revitalization strategy,the state has introduced more and more policies to strengthen agriculture and benefit agriculture,and invested more and more funds,the economic responsibility audit of the leaders of agricultural departments is also becoming more and more extensive.However,at present,the economic responsibility audit of leading cadres in the agricultural sector has not formed a complete set of audit evaluation system.Through analyzing the economic responsibility audit project of leading cadres in the agricultural sector carried out in T city this year,it is found that there are some problems such as incomplete audit evaluation standards,unreasonable audit evaluation priorities,uncomprehensive audit evaluation,and excessive discretionary power of auditors.By further analyzing the causes of the economic responsibility audit evaluation of leading cadres in T city with the interview method,T city urgently needs to establish a set of scientific audit evaluation index system to promote the better implementation of the economic responsibility audit of leading cadres in the agricultural sector and further promote the implementation of the rural revitalization strategy.According to the above historical background,this paper uses analytic hierarchy process and questionnaire method to construct the evaluation index system of economic responsibility audit of the leaders of the agricultural department in T city.In the selection of indicators,the implementation of the rural revitalization strategy is included in the scope of evaluation indicators,and 5 first level indicators,including economic operation,economic management,internal management,honesty and self-discipline,and the implementation of the rural revitalization strategy,are selected to form the criterion layer.Under the first level indicators,there are 21 second level indicators,which constitute the scheme layer.Then,the weights of the second level indicators under each criterion layer are determined respectively,and the comprehensive weights are calculated according to the weights of the criterion layer.Taking the economic responsibility audit project of leading cadres of the agriculture and rural bureau of T city as a specific case,the relevant indicators are brought into the evaluation system,the comprehensive score is determined by fuzzy evaluation method,and the comprehensive audit evaluation results are obtained by combining the interview method,and further suggestions are put forward to strengthen the economic responsibility audit evaluation of leading cadres in T city.It is expected that the discussion of this paper can provide reference for the specific implementation of the audit and evaluation of economic responsibility of leading cadres of agricultural departments in T city in the future,so as to further promote the implementation of the rural revitalization strategy.