Party And Government Leading Cadres Term Economic Responsibility Audit Mechanism

This paper researches on the economic responsibility audit mechanism of the party and government leaders during their term of service. With management and audit theory, the paper counters the fact that the audit mechanism doesn' t completely show its proper effect in supervising and managing the party and government leaders, and exposes the necessity of having the mechanism existed and expanded.The paper points out that there are five outstanding phenomenon and the cause in processing the present audit mechanism, such as "carrying out audit before the cadres leave their position" , examine is not clear, legislation and standard formulation work is stagnant, unfix of audit plan effects the sequence of normal work., too many audit main body restrict the development of supervised affects etc. To make the mechanism process efficiently, with modern management theory, the paper put forward five important suggestions as followed:Quicken the construction of law and regulations, quicken the construction of organization and person with ability, take full-period supervise and management to improve the quality of the cadre audit, develop the multi-main body' s motive to enlarge the audit products transform and utilize, to establish a system of audit evaluation based on how to make the audit evaluation goes well.The paper use a scientific analysis method which combined quality analysis and quantitative analysis, and contact the theory with practice to research on the economic responsibility audit mechanism of the party and government leaders during their term of service, from the management aspect. As a result we learned that It is necessary to have this mechanism existed and carry it out well. But we mustn' t ignore the problems in management. The suggestions mentioned above can be used to solve these problems and audit mechanism can be further perfected. This research will make the supervising and managing the leaders of our party and government be more better, and provides a guidance for the economic responsibility audit mechanism of the party and government leaders during their term of service., and to make a reference to enrich the audit theory.