Actuality And Countermeasure On The Major's Economic Duty Audit

I have always been engaged in audit work of mayor' s economic duty these years, which were just begun five years ago. In this article I bring up new opinion and suggestion to this work according to my experience and the actuality of mayor' s economic duty audit work.I make a summary of the research from the positive and negative sides and open out issues as followed: Fist, the funds in the budget are put too much emphasis. Next, the announce system of audit are not performed. Third, the reports of audit result nearly have no substantive contents for evaluation and few practical directions. And audit human resource is shortage.In this article, I state concrete target, principle, key, evaluation and purpose of audit work of mayor's economic duty. I put forward my own means and ways to do this work on the base of my knowledge and experience. Action of public finance, the hand of market economy and effect of management of government are the basic points of view of this article. I also bring forward means against risk including promise system, clear law responsibility, consciousness against audit risk, and abidance of the audit rights to avoid optional contents. I particularly expatiate the practical application and why and how we carry out mayors' economic duty audit.