A Study Of Economic Accountability Audit On Minister Of National Health Commission Of Changsha

Economic accountability audit,an audit form in China,emerged with the reform of economic system.In the past 40 years since 1980,with constant perfection of laws and regulations in economic accountability audit,the work has been bought into the right track gradually.However,with superficial and formalized performs and ineffective results,it is far from meeting the center government’s requirements.The study on economic accountability of Minister of National Health Commission of Changsha shows theoretical and practical significance about how to work on a better project in the new era and how to play a full role of supervision and guarantee.Guided by the theory of public fiduciary responsibility,humanistic management,power balance and national governance,based on laws,regulations,auditing standards,it conducts a theoretical analysis of economic accountability audit compared with the government accountability system and performance audit.In this case,the object is scientifically chosen,the key point is reasonably set,and the report is fruitfully presented.However,there still exists several problems such as unreasonable annual audit project plans,insufficient audit evidence to support audit conclusion,inaccurate audit evaluation,and poorly-utilized audit results.The main causes are boosting pressures on institutions for meeting the full coverage requirements of objects and contents,lagging audit technology behind informational environment,nonstandard evaluation system,and lack of standards for the application of audit results.There exists several vital enlightenment of this audit case.The audit bureau should complete audit vocational education system,formulate and practice career development plan to strengthen personnel management;should optimize the audit planning procedures,establish a high-quality audit team,improve the audit forensics technology and build the audit evaluation index system to standardize the audit execution procedures.They also should check and evaluate audit quality frequently,expand the audit quality supervision channel,explore external audit system to enhancing audit quality monitor.To promote the mechanism for result application,they should improve the quality of audit report,track and implement audit rectification,strengthen audit results publicity,and build audit report management platform.