The Research On The Economic Responsibility Audit Of Local Government

Economic liability audit, developing together with the reforms of national economic and political system, is a job, with Chinese characteristics, adapted to the need of the administrative party's supervising and managing the leader and the cadre. It is playing a significant role in strengthening the cadres' management and supervision, boosting leaders' probity and self-discipline as well as correctly performing responsibilities, preventing and controlling corruption from the root and in the case of system, accelerating administration and advancing the management of state affairs according to law, establishing administrative party's good image, building up cohesion and centripetal force and so on. However, because economic liability audit has not been developed for long and also because there is no experience which we can refer to abroad, there are still many problems and controversies. But from the perspective of realistic development, studying economic liability is of significant importance in developing a country.This paper from the theory and the practice angle, adopts the theoretical research and the case analysis. Based on the public selection theory and agency theory, we discuss the theoretical analysis on the economical responsibility audit production and the development, describes the concept, features and object. On the basis of practice in China, we analyze the existing problems. More important, it puts forward the new developing ways and further complete guarantee measures of economic liability audit, hopefully promoting the audit quality and audit effect.The thesis is consists of five parts: Part 1 is the introduction, which is mainly about the background of choosing such a topic, realistic meaning, literature review and also the research methods and frames of the thesis. The second part is the elementary theory. We carry on the theoretical analysis of the economical responsibility audit production and the development from public selection theory and agency theory angles. The public selection theory provides the theory basis to the leader cadre economical responsibility audit and the government authority surveillance. The economical responsibility audit is one effective way to solve the agent question. The government economical responsibility audit entrusted the agent in the state power to relate got up the drive and the watch-dog function. Based on the existing research foundation, we analyze the concept, the characteristic and the object of economical responsibility audit. The third part obtains present situation of the local authority economical responsibility audit, and analyzes the present stage of governmenteconomical responsibility audit existence question from six aspects: It is difficult to discriminate, difficult to appraise, the audit result isn't effective use and the audit risk consciousness and the guard method should be enhanced and so on. According to the previous chapter of question, the fourth part induced the countermeasure and the suggestion. Difficulty to appraise is the hot topic in view of the economical responsibility audit; I think we should suite leader cadre's appraisal target system in appraising the leader cadre economical responsibility in last part. Moreover, considering the fuzzy mathematics generally apply in the large-scale system, the multi-target appraisal system, I tried union the fuzzy mathematics with the leader cadre economical responsibility audit, and make the two more perfect to explain with examples for the fuzzy mathematics to apply in appraising the leader cadre economical responsibility audit. Through the case, we may obtain objectively, fair, the accurate result.