Research on the risk of economic responsibility audit and its prevention—Based on the measurement of the rate of the achievement in the leaders´ official career

According to the special feature called “review things and examine people” of the economic responsibility audit, the economic responsibility audit of the leaders is based on the consideration of the dynamic change of the achievement of the audited-object in his organization. It is proposed that we can indirectly evaluate the economic behavior effectiveness of the leaders and evade the risk of the economic responsibility audit by means of the rate of the achievement of the leader in his organization. This paper uses the output-oriented DEA model to calculate the overall indicators and takes advantage of the method of the binary relative efficiency to calculate the relative progress rate of the overall score beyond the year, in order to overcome the environmental differences of the effects made on the performance of the audited-object and be combined with the complexity of the economic responsibility audit, which can be taken as the objective indicator of the economic behavior effectiveness of the leader in the audited organization. Compared to the absolute progress rate by the ratio of the current indicator to that of the base period, this paper use the binary relative evaluation and the indicator of individual relative differences to measure the relative progress rate, which is good at the self-evaluation and self-development of the leader in order to truly reflex the effective progress of the quality of the leadership behavior in groups.