State Taxation Administration of The People's Republic of China issued "State Taxation Administration of The People's Republic of China system leading cadres economic responsibility audit evaluation method (Trial)". The "Measures" are conducive to changing the situation that the current economic responsibility audit focuses on "checking mistakes and correcting abuses" and other audit inspection methods, highlighting the main function of economic responsibility audit to actively verify, reflect and evaluate the performance of leading cadres, and strengthening the key assessment of leading cadres' work performance.

The head of the internal audit department of the State Administration of Taxation said that in recent years, the internal audit system and mechanism of the national tax system are still not perfect, and the overall effect of economic responsibility audit is still not satisfactory. Economic responsibility audit still stays in the stage of "checking mistakes and correcting abuses" in traditional auditing, focusing on whether leading cadres have a clean government. Its main function of verifying, reflecting and evaluating the performance of leading cadres' economic responsibilities has not yet been established, and the audit results have limited function as a scientific means and basis for the assessment and appointment of leading cadres. In addition, the number of problems found and rectified by a single audit is emphasized, and the internal control value and governance role of economic responsibility audit are not paid enough attention, so leading cadres are in a passive position in economic responsibility audit; At present, the goal orientation and work focus are still on the "clean government audit" of leading cadres, and the "diligent audit" is not paid enough attention.

According to reports, after the introduction of the measures, the economic responsibility audit of leading cadres in the national tax system will undergo the following changes: the type of economic responsibility audit will change from "mistakes and disadvantages" audit that mainly finds problems in the process of leading cadres performing economic responsibilities to "performance" audit that actively verifies, reflects and evaluates the performance of leading cadres performing economic responsibilities. The focus of economic responsibility audit will change from "clean government" audit to "diligent government" audit. The function of economic responsibility audit will change from pursuing the effect of a single audit project to pursuing the overall effect of internal control and risk prevention. The role of the audited leading cadres in the audit will change from the current passive response to the active action. The audit evaluation mode will change from abstract and subjective evaluation to realistic and objective evaluation.