Economic responsibility audit evaluation is the core and the key link of economic responsibility audit in our country. Evaluation of economic responsibility for leading cadres in our party and government must be carried out under the background of full democracy, not only to focus on “From the people, for the people”, more emphasis on “Good for people”. Hence, a long-term economic responsibility audit mechanism should be set up. First, an analysis should be made on demands and expectations of related subjects with various interest; Second, the target system should be determined, the corresponding evaluation standard and system should be formulated and the economic responsibility audit evaluation system should be set up; Third, with ongoing feedback, an analysis is performed for executive main body behavior and the corresponding measures are formulated to guarantee the benign operation of the system , which includes: analysis of the psychological transformation for our party and government leading cadres, improvement of the audit quality in audit institutions and construction of the platform for public supervision. At last, the evaluation mechanism is gradually formed, with the executive main body automatically tending to observe the target system.