乡镇干部经济责任审计评价指标体系构建  

Construction of Evaluation Index System for Economic Responsibility Audit of Township Cadres

作　　者：刘艳 潘特 张依琳 王敏[2] Yan Liu;Te Pan;Yilin Zhang;Min Wang(Hunan Chunguang Jiuhui Modern Traditional Chinese Medicine Co.,Ltd.,Changsha 410331,China;Central South University,Changsha 410083,China)

机构地区：[1]湖南春光九汇现代中药有限公司,湖南长沙410331 [2]中南大学,湖南长沙410083

出　　处：《财务与金融》2024年第6期22-30,共9页Accounting and Finance

摘　　要：自20世纪80年代以来,我国的经济责任审计已经历了30多年的实践历程,是现代审计理论结合中国特色审计实践所产生的一种创新型经济监督制度。目前,我国乡镇层面的干部经济责任审计评价指标较为粗糙和笼统,研究如何对其进行优化具有必要性。按照“业绩+问题观”的思路,从经济发展与民生改善、经济政策执行、经济决策、经济管理和监督及党风廉政建设五个方面选取乡镇干部经济责任审计评价指标,并运用层次分析法确定各指标权重,构建乡镇干部经济责任审计评价指标体系。研究结果显示,科学的乡镇干部经济责任审计评价指标体系可以量化领导干部经济责任的履行情况,在促进领导干部履职尽责、提高经济责任审计质量等方面发挥着重要作用。因此,应当加快建立科学的乡镇干部经济责任审计评价指标体系,采用定性与定量相结合的方式对乡镇干部进行考核,并将考核结果作为乡镇干部考核奖惩、选拔任用的重要依据。未来,应在实践中不断完善乡镇干部经济责任审计评价指标体系,科学确定指标权重,充分发挥其在乡镇干部选拔任用中的作用。Since the 1980s,China's economic responsibility audit has gone through more than 30 years of practical experience,which is an innovative economic supervision system that combines modern audit theory with Chinese characteristic audit practice.At present,the evaluation indicators for the economic responsibility audit of cadres at the township level in China are relatively rough and vague,and it is necessary to study how to optimize them.Following the concept of"performance+problem view",the economic responsibility audit evaluation indicators for township cadres are selected from five aspects:economic development and livelihood improvement,economic policy implementation,economic decision-making,economic management and supervision,and party conduct and clean government construction.The Analytic Hierarchy Process is used to determine the weights of each indicator,and a system of economic responsibility audit evaluation indicators for township cadres is constructed.The research results show that a scientific evaluation index system for the economic responsibility audit of township cadres can quantify the performance of economic responsibilities of leading cadres,and play an important role in promoting their duty fulfillment and improving the quality of economic responsibility audit.Therefore,it is necessary to accelerate the establishment of a scientific audit and evaluation index system for the economic responsibility of township cadres,adopt a combination of qualitative and quantitative methods to assess township cadres,and use the assessment results as an important basis for the assessment,rewards and punishments,selection and appointment of township cadres.In the future,we should continuously improve the economic responsibility audit evaluation index system for township cadres in practice,scientifically determine the weight of indicators,and fully play their role in the selection and appointment of township cadres.

关 键 词：乡镇干部 经济责任审计 评价指标 审计评价体系 

分 类 号：F239[经济管理—会计学]