The Research Of Economic Responsibility Audit On Prefecture-Level Party And Government Leading Cadres

Economic responsibility audit of the party and government leading cadres and leading personnel of state-owned enterprises is a special supervision activity with Chinese characteristics, which includes audit supervision, organization supervision, discipline inspection and supervision. Economic responsibility audit not only helps to promote the government to raise the level of management, to prevent and control corruption, but also provides an important basis for the evaluation and use of cadres. The basic theory of economic responsibility audit is based on accountability theory, and this accountability clearly point to the person who performs the accountability. With the needs of establishment of the socialist market economic system with Chinese characteristics, the economic responsibility audit is created to target the party and government organs and departments, the main persons in charge of the national institutions, as well as state-owned enterprises.With the process of China’s economic system and political reform, economic responsibility audit has gradually developed since the1980s. After over20years of exploration and practice, economic responsibility audit work develops, deepens, gradually institutionalizes and legalizes. In October2010, the General Office of the CPC Central Committee, the State Council issued the "Requirements for Economic Responsibility Audit on Major Party and Government Leading Cadres and State-owned Enterprise Leaders", which indicates China’s economic responsibility audit entered a new stage of development. However, in the economic responsibility audit practice, there are still some difficulties, which restrict the development of economic responsibility audit. For example, neither the operating specifications of economic responsibility audit content and key aspects, nor a complete economic responsibility audit evaluation index system have been established, impairing objective and authority of economic responsibility audit.This thesis conducts in-depth research of economic responsibility audit of prefecture-level party and government leading cadres in Yanze Delta region, analyses the problem of China’s economic responsibility audit, which includes, lack of a unified economic responsibility audit practice guidelines which causes obscurity of audit content, not establish evaluation index system of economic responsibility audit, which causes difficulty in evaluation of economic responsibility, difficulty of definition of economic responsibility. These problems affect the audit objective and impartial appraisal and authoritative and hinder the development of economic responsibility audit. In this thesis, recommendations are proposed, such as deepen economic responsibility audit content, standardize audit operations, establish a sound economic responsibility audit appraisal index system and improve audit appraisal and accountability definition. In order to improve the level of economic responsibility audit practice, evaluate the accountability of leading cadres impartially, fairly and scientifically, the main contents, audit methods, appraisal indexes have been proposed in the following nine aspects, that is, audit of economic and social development, audit of major economic decisions, audit of the authenticity lawfulness and efficiency of the region’s fiscal revenue and expenditure, audit of management and use of state-owned assets, audit of management and use of government debt, audit of management of key construction projects invested by government, audit of land management, audit of environmental protection and energy saving measures and audit of the leader’s implementation of anti-corruption disciplines.