The Problems And Countermeasures Research For The Army Leadership Cadre Responsibility Audit

The usage of economic responsibility audit of leading cares could effectively ensure that the military leadership exercises authority properly and safeguard the "purity" of the army. Since1988, the army carried out the initial attempt to use the economic responsibility audit and so far, this kind of system has been in force for over20years. Although the duration is short, as a result of the joint efforts of the Central Military Commission and all levels of auditors, the auditing system has developed rapidly. At present, the auditing system of the army has initially formed, and the regulations have been established step by step. With the continued growth of the investment in the army, the economic responsibility audit system, as an important part of military supervision mechanism of our country, has played a more and more important role, and the Central Military Commission is paying more and more attention to it. In Sep,2013, as approved by chairman Xi, the Central Military Commission has issued the Opinions of Strengthening and Improving the Work of the Economical Responsibility Audit of the Leadership in the Army reflects our party, our army’s resolution to do the anti-corruption and vigorously promoting the construction of attitude instruction. This has also proved the attention and affirmation of the Central Military Commission towards the audit work. But the economic responsibility audit work is still in the growth stage.In the audit practice, there are still some problems, and to some extent this has affected the further use of the audit system and obstructed the supervision.For the purpose of making the economic responsibility audit of the leadership in the army more effective,the scholars of our country have conducted extensive research and discussion. However, some scholars have narrowed their mind and thought that the economic responsibility audit of the leadership in the army is China’s unique form of auditing, and this understanding makes the analysis and research of the economic responsibility audit limited, and prevents the further study of the economic responsibility audit system. In this paper, on the basis of the previous analysis, the author tries to analyze the development problems of the economic responsibility audit of the leadership in the army in the international perspective. The research of the paper has three aspects:one hand, this paper has adopted the latest laws and regulations in our army. All the reference documents are relatively new, and all are based on the three documents:the Opinions of Strengthening and Improving the Work of the Economical Responsibility Audit of the Leadership in the Army issued by the Central Military Commission in2013, the Evaluation Standard of the Economical Responsibility Audit of the Leadership in the Army in2010and the Implementation of the Economical Responsibility Audit of the Leadership in the Army in2010. On the other hand, the perspective is unique. this paper has applied the International comparison to reflect the work of the economic responsibility audit, and this perspective has widened the research of it. Moreover, this paper has innovative ideas and concepts,and proposed the "two stage" audit frame work, and puts forward some suggestions for improvement of the economical responsibility audit of the leadership in our army.This paper comprehensively uses induction and deduction, analysis and synthesizes as well as abstract and general research methods to study the economic responsibility audit of the leadership in the army. Combined with the current situation and briefly introduces the audit work, this paper puts forward that the current audit work still exists problems such as:the auditors can’t judge the orientation of the work, the audit independence is not strong, the lack of strength of the work, poor audit method, the audit quality is not enough. On the in-depth analysis of the reasons, this paper has found that the limited development of the auditing work has been affected by the audit regulations, auditing system, auditing efficiency and auditing concept. In order to find out the solution, this paper has taken "economic responsibility audit is to improve the efficiency of the use of military expenditure" as the breakthrough point, and analyzes the work of the more advanced, representative prominent such as American army, Australian Army, and the Russian army. From its development, we can draw the conclusion that the perfect audit regulations can guide the audit practice properly, the internal and external audit system could help to ensure the independence of the audit、the sufficient and high-quality could ensure the audit system to operate effectively、 promote the construct of information technology can effectively improve audit efficiency level、practice performance audit can lead to the better use of the audit. We can combine it to the actual situation of our army, and then can put forward five pieces of advice:if we want to develop the auditing work in our country, we should do the following work:the related laws, regulations and the auditing system should be improved, the quality and ability of the auditors should be perfected, continue to push forward the construction of the information system and the auditing theory.