The Research On Economic Responsibility Audit Process Of Dalian Zhongshan Distric First-line Managers

Along with deepening and development of Chinese political and economic systems reforms, the economic responsibility auditing arose at the historic moment. After20years of active exploration and steady boost, the system has been playing important roles in strengthening the cadre supervision and management, maintaining financial and economic disciplines, building a clean and honest Party and government, promoting law-based administration. Economic responsibility auditing work needs correct theoretical support to guarantee its healthy development on the right path. However. China’s current study of economic responsibility auditing theory is still in its infancy.And as the core part of economic responsibility auditing--the research on economic responsibility auditing process is even less. The improvement and optimization of the economic responsibility auditing process will further better economic responsibility auditing work, consequently play its’immune system’role in ensuring healthy national economy and society.The research object of this thesis is the economic responsibility auditing process of Zhongshan District first-line managers. The analysis was based on the first hand information of Zhongshan District economic responsibility auditing data in recent10years. Through the data aggregation and analysis, some actual problems and disadvantages based on the current auditing process came out. Meanwhile, inspired by the advanced experience of domestic developed region economic responsibility auditing process,’audit forward’ mode was put forward to help with the optimization of economic responsibility’ auditing process. Feasibility analysis on’audit forward’solutions was made from the technical level and policy level. Utility analysis was also made from the auditing subject, auditing object, the third auditing party and society to build’audit forward’mode auditing process. Countermeasures and suggestions were put forward to realize the process through the system establishment, multi-sectional management of auditing program, auditing resources integration and the effective utility of auditing results. Auditing quality and auditing results effectiveness can be promoted by the optimization of economic responsibility auditing. Hence precautionary function of economic responsibility auditing can work well to promote the development of economic responsibility auditing work in Dalian Zhongshan District..