Party And Government Leading Cadres Term Economic Responsibility Audit

During the course of carrying out the socialism modernization construction of our country, in order to strengthen the supervision and management of cadres of the party and government and to prevent and harness corruption at the beginning and to make the cadres of the party and government uncorrupted so that to carry out the economic function and to distribute and operate the national capital legally and reasonably and effectively, the term economic duty audit of the cadres of the party and government emerge as the times require.(hereafter referred to as "cadre term audit"). Along with the reform of our country's economic system and personnel system, the research of how to develop the function of the cadres term audit in the field of assessment and supervision about cadre, has an important theoretical and realistic sense.This thesis mainly use the normative analysis and case analysis method. On the basis of trust agent theory and audit theory, we have done a series of study in theory and practice about the background, theory basis, auditing content, factors, characters, problems and measures in the present auditing practice of the cadre term audit.This thesis can be classified into four main parts. The first part is a brief introduction of the cadre term audit. We mainly discussed the background and the realistic sense of the cadre term audit. We discuss the relations between the cadre term audit and the trust agent and revealed that public entrusted economic duty is the base of the cadre term audit; we also study the content and basic element of the cadre term audit. Comparing the general auditing and operator's term economic duty auditing, we analyse the characters of the cadre term auditing. The second part is the cases of the cadre term audit. Through the analysis and the description of the concrete cases, we proof the content mentioned above, at the same time, we guide the questions of the next part. According to the case analysis and realistic situation of cadre term audit of our country, the third part puts forward the under resolved questions which is about the term economic duty division difficulty, estimated difficulty and the auditing result doesn't get the effective used and the audit risk consciousness and precaution measure must be promoted. The last part put forward the resolving measures which can divide the term economic duty correctly and establish the scientific and reasonable evaluation guideline system, "off duty after auditing" system, audit and using system and how to avoid the auditing risk.