Economic responsibility audit is an important system to reinforce the limitation and supervision of the principal's power and to improve the socialistic civilization. The article puts its point from the aspect of government management, bases the theory on public entrusted obligation relationship and anisomerous information, makes research on the development of current Chinese local government principal economic responsibility audit ,analyzes what need to improve among the auditing, uses for reference of successful experiences practiced in west developed countries, and brings forward total conformation of construct canonical system with the aim to resolve problems existed in audit practice through academic angle.From the point of the article, it should settle three problems to construct this system: the first is bettering off basal criterion and audit system; the second is to establish scientific judge index system; the third is making clear idiographic implement standard. At present, what most needs to figure out is faultiness of audit codes, absence of normative operation criterion, system limitation of"leave first, audit later"; ambiguity of economic responsibility division standard; difficulty to evaluate principal's responsibility; lack of defined audit content and so on .The article adopts method with both of quantity and quality ,estimates the responsibility through mathematical model. And then makes a conclusion that it must better audit regulation system on economic responsibility system, promote middle-post audit , strike up scientific judge index system and standardize whole audit course . |