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Research On Synchronous Audit Of Economic Responsibility Of Party And Government Leading Cadres

Posted on:2015-05-16Degree:MasterType:Thesis
Country:ChinaCandidate:Y C ZhouFull Text:PDF
GTID:2176330422467678Subject:Public Management
Abstract/Summary:PDF Full Text Request
Under China’s political system and economic system, along with the deepeningof reforming and opening up, the synchronous audit of the party and governmentleaders’ economic responsibility has developed on the basis of leading cadreseconomic responsibility audit and formed a special kind of audit system in China, Itmeans that auditing institution audits to the same administrative region or the samedepartments and units of the party and government leading cadres in their tenure, toperform their duties according to circumstances and the region, the financial balanceof the financial audit of this unit, and according to the audit situation of party andgovernment leading cadres audit evaluation objective.The scope of party and government leading cadres is relatively broad, this thesisonly refers to local party and government leading cadres synchronous economicresponsibility audit as the research object.This article chooses the new public management theory and entrusted economicresponsibility theory as the economics foundation of synchronous audit, organizationrelation of political party and government and Job division of labour and its power ofleaders as System foundation.Analyzed the total and differentiation of the job,it comesto a decision the total and differentiation of synchronously audit,leads to thepossibility of synchronously audit.It is a complicated system engineering tosynchronously audit, the object of audit is two leaders of different systems, one is apolitical leader, the other one is a government leader. Hence,the two leaders ofdifferent systems have same and different the focuses, evaluation and contents of thesynchronously audit. This article researches synchronization object and scope of theaudit, common goals and contents, different contents and goals, Shared responsibilitydefinition, different responsibility definition, common audit evaluation, different auditevaluation and so on. Then,to analyse a case that the writer personally takes part in theeconomic responsibility of political leaders, founds out a successful method of thesynchronously audit to work out the problem.Finally, author puts forward four suggestions of the synchronouslyaudit,Integrate a principle,raise understanding and build up true value;Strengthencoordination and make use of audit achievement, work out the problem of "useing"; Complete system and perfect law,works out the problem of "lacking";Strengthen teambuilding, works out the problem of "risk".This article under the public entrusted responsibility Angle, attempted to studythe local party and government leading cadres to carry out the synchronization ofauditing theory and practice, this article explores the synchronous party andgovernment leading cadres economic responsibility audit, it has certain practicalguiding significance. The contents of the study have both innovation and crux; Thisarticle adopts the way of combining domestic document research with internationaldocument research;analyses both foundation theory and political system; puts forwardboth personality problems and common problems. Finally aim at the existentproblems,author puts forward views.
Keywords/Search Tags:Party and government leading cadres, Economic responsibility, Synchronization audit
PDF Full Text Request
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