The Research Of Economic Responsibility Audit Based On National Governance

Economic responsibility audit is an audit system with Chinesecharacteristics that is produced and developed in line with the institutionalcontext and the time requirement of national governance in China; after thepractical development of nearly three decades, it plays an important role instrengthening supervision and management of cadres, preventing and controllingcorruption, strengthening supervision and restriction to power, helpinggovernments and enterprises to improve management and promoting theimplementation of scientific outlook on development, etc. With the deepeninggoverning philosophy of service-oriented government in China, all social sectorshave an increasing high demand for the government and its departments tofurther “standardize behaviour, improve performance, be honest and fair, andenhance responsibility”; with the gradual return of governmental functions to itsplace in constant changes, the function of national audit needs to transformaccordingly. In the proposition of “national audit and national governance”,Auditor General Liu Jiayi ensures the importance of national audit in the improvement of governmental governances from the perspective of nationalgovernance. As an important way in national audit, economic responsibilityaudit enhances the supervision mechanism over the exercise of power, holdingan indispensable position in advancing national governances. However, due tolimitations of its unsound external environment and related mating mechanisms,its own positioning limitations and so on, it affects the full play of servingnational governance function and of the dominant roles.On the point of national governance promotion and perfection, the paperanalyses the existing problems and restriction reasons of economicresponsibility audit, and meanwhile, on the basis of the reference to ideas andexperiences of foreign governments’ promotion to the improvement of nationalgovernance and in combination of our actual conditions, it further clarifies thefunctional position of economic responsibility audit under the governanceperspective and puts forward some countermeasures and suggestions to perfectthe development of economic responsibility audit so as to further play itsimportant role in the promotion and realization of national good governance, andthe construction of a harmonious society.The paper is discussed by six chapters: Chapter I introduction introducesthe research background, significance and research status at home and abroad,builds the framework of this study and determines the research method; ChapterII expounds the theoretical basis and connotation of national governance andeconomic responsibility audit and analyses their correlations; chapter III reviews the development process of China’s economic responsibility audit, proposes thecurrent problems of economic responsibility audit from the perspective ofnational governance and in combination of practical work, and conducts causeanalysis; Chapter IV is the borrowed auditing experiences of foreigngovernments, and the reference and inspiration of our economic responsibilityaudit is obtained from the philosophy and function analyses that the U.S. andBritish governmental audit promotes the national governance; chapter V is thecountermeasure recommendation of our economic responsibility audit from thepoint of national governance, which is discussed from five aspects, namely,functional positioning of economic responsibility audit, enhancing theindependence of economic responsibility audit in national governance,clarifying and strengthening the entrusted social responsibility of thegovernment body, intensifying governance-oriented economy responsibilityperformance evaluation and perfecting the result operation mechanism ofeconomic responsibility audit; as the conclusion, chapter VI summarizes thepaper, pointing out the research limitations and prospects for future researchdirections.