Economic responsibility audit evaluation of township cadres is important and difficult. According to the evaluation content and principles,the paper constructs the evaluation indicator of five subsystems: " econo...Economic responsibility audit evaluation of township cadres is important and difficult. According to the evaluation content and principles,the paper constructs the evaluation indicator of five subsystems: " economic management", " economic decision-making", " implementation of economic policy", " economic development",and " honest and upright administration". Through the field survey of some county in Chongqing,evaluation indicator is screened. According to the expert questionnaire,it uses the Hierarchy Analysis Process method to construct the judgment matrix and calculate the indicator weight and thereby build evaluation indicator system. It focuses on traditional indicators and evaluation indicator of sustainable development to construct a new,more complete evaluation indicator system.展开更多
Economic responsibility audit is an important part of the socialist audit supervision system with Chinese characteristics.It is an important responsibility of audit institutions at all levels to carry out economic res...Economic responsibility audit is an important part of the socialist audit supervision system with Chinese characteristics.It is an important responsibility of audit institutions at all levels to carry out economic responsibility audit.This article conducts a comprehensive and profound analysis of the problems existing in the current grassroots economic responsibility audit work.In addition,countermeasures and suggestions are proposed in this article,which are of positive significance to promote the economic responsibility audit work of leading cadres.展开更多
With the implementation of a series of policies to support rural development,such as the national rural revitalization strategy and poverty alleviation,the economic responsibility audit of township party and governmen...With the implementation of a series of policies to support rural development,such as the national rural revitalization strategy and poverty alleviation,the economic responsibility audit of township party and government leading cadres has been given new responsibilities and missions.However,some grass-roots audit institutions are faced with practical difficulties such as the solidification of audit thinking,slow progress of audit informatization construction,and large gap of grass-roots audit resources.The only way to overcome the difficulties is to explore the transfonnation of the economic responsibility audit and countermeasures of the township party and government leading cadres by tracing the source and adapting measxires according to the difficulties.展开更多
As an important corporate govemance mechanism, external audit helps to improve corporate economic performance. Social responsibility report audit can supervise and constrain the disclosure of corporate social responsi...As an important corporate govemance mechanism, external audit helps to improve corporate economic performance. Social responsibility report audit can supervise and constrain the disclosure of corporate social responsibility information, risk assessment and consulting planning, and improve the quality of information disclosure. Taking 2010-2013 listed companies in Shanghai and Shenzhen as samples for empirical test, we found that social responsibility report audit significantly improved the quality of corporate social responsibility information disclosure. Further study found that the greater the intensity of corporate shareholder oversight, social responsibility report audit on the quality of social responsibility to promote the quality of information disclosure more obvious. In addition, compared with the state-owned enterprises, the supervision of the major shareholders in the private enterprises to a greater extent enhanced the quality of social responsibility information disclosure.展开更多
基金Supported by Fundamental Research Funds for Central Universities(SWU1409313)Business Management Cultivation Discipline of Rongchang Campus of Southwest University(RCQG207001)the Fifth Education Reform Project of Southwest University(2011JY111)
文摘Economic responsibility audit evaluation of township cadres is important and difficult. According to the evaluation content and principles,the paper constructs the evaluation indicator of five subsystems: " economic management", " economic decision-making", " implementation of economic policy", " economic development",and " honest and upright administration". Through the field survey of some county in Chongqing,evaluation indicator is screened. According to the expert questionnaire,it uses the Hierarchy Analysis Process method to construct the judgment matrix and calculate the indicator weight and thereby build evaluation indicator system. It focuses on traditional indicators and evaluation indicator of sustainable development to construct a new,more complete evaluation indicator system.
文摘Economic responsibility audit is an important part of the socialist audit supervision system with Chinese characteristics.It is an important responsibility of audit institutions at all levels to carry out economic responsibility audit.This article conducts a comprehensive and profound analysis of the problems existing in the current grassroots economic responsibility audit work.In addition,countermeasures and suggestions are proposed in this article,which are of positive significance to promote the economic responsibility audit work of leading cadres.
文摘With the implementation of a series of policies to support rural development,such as the national rural revitalization strategy and poverty alleviation,the economic responsibility audit of township party and government leading cadres has been given new responsibilities and missions.However,some grass-roots audit institutions are faced with practical difficulties such as the solidification of audit thinking,slow progress of audit informatization construction,and large gap of grass-roots audit resources.The only way to overcome the difficulties is to explore the transfonnation of the economic responsibility audit and countermeasures of the township party and government leading cadres by tracing the source and adapting measxires according to the difficulties.
文摘As an important corporate govemance mechanism, external audit helps to improve corporate economic performance. Social responsibility report audit can supervise and constrain the disclosure of corporate social responsibility information, risk assessment and consulting planning, and improve the quality of information disclosure. Taking 2010-2013 listed companies in Shanghai and Shenzhen as samples for empirical test, we found that social responsibility report audit significantly improved the quality of corporate social responsibility information disclosure. Further study found that the greater the intensity of corporate shareholder oversight, social responsibility report audit on the quality of social responsibility to promote the quality of information disclosure more obvious. In addition, compared with the state-owned enterprises, the supervision of the major shareholders in the private enterprises to a greater extent enhanced the quality of social responsibility information disclosure.
