Problems And Countermeasures Of The Economic Responsible Audit Of Yangxi County Leading Cadres Of The Party And Government Organs

Economic responsibility audit was carried out along with the development of the political and economic reform. With Chinese characteristics, the economic responsibility audit plays an important role in some critical area,such as strengthen the ruling party’s supervision and management of cadres, helping the cadres to be incorruptible and self-disciplined, and maintaining financial discipline, etc. The economic responsibility audit also faces many problems in the process of development, especially in the county level administrative department economic responsibility audit. There are a variety of problems and limitations in the implementation process. Therefore, in this paper, combined with the author’s own work in the county(district) level government audit,folly using the method of literature research, historical analysis and case analysis, we studied the limitations and solutions of the economic responsibility audit in county level administrative department.First, we introduced the background, significance, literature review and research methods of economic responsibility audit. We started from the analysis of the problems of economic responsibility audit nowadays,combined with foreign literature of performance audit and theoretical studies of domestic economic responsibility audit, we explained the significance of economic responsibility audit.Second, we made a brief exposition of the generation, expand, and deepening of economic responsibility audit in China, using historical analysis. By doing so, we hope to offer people an overall grasp of economic responsibility audit. Then we introduced the economic responsibility audit achievements, and the important position of economic responsibility audit in the county level department.Third, we introduced the relevant laws,regulations, standards and guidelines of economic responsibility audit,demonstrated the legal basis, implementation basis, the concrete implementation method and program of it.Fourth, based on the status of the economic responsibility audit in county level administrative department, combined with the author’s working experience, we analyzed the inherent limitations of the economic responsibility audit in county level administrative department from six aspects: the misunderstanding in recognition;the obscure audit object responsibility;the widespread of “Relieve first to audit behind”,the disjointed of “audit”and “use”; evaluation index to specification;5.the risk brought by the unperfect anudit technique and method; and the difficulty in making an effectively utilization of the audit results.Fifth, we analyzed the causes of inherent limitations of the economic responsibility audit in county level administrative department, and we got an conclusion as follows two big aspects: environmental factors cause the audit risk and its own factors audit risk.Finally, we put forward three aspects of suggestions in system innovation: create the model of YangXi tenure economic responsible audit;perfect the evaluated index system of YangXi tenure economic responsibe audit and enhance the exploitation of the result of the YangXi tenure economic responsibe audit.