Research Resign Economic Responsibility Audit System Officials

Resign audit, also known as the end of the term audit refers to the fulfillment of economic responsibility audit, assurance, monitoring and evaluation of the activities carried out during the entire tenure of officials assume, is a form of economic responsibility audit officer. Organization and personnel departments by the resign audit audit authority officials to obtain official economic responsibility within the term of the fulfillment of the evaluation, the results of the resign audit was an important source of cadre examination, appointment and dismissal based. In order to strengthen the supervision and management of cadres, cadres and behavior norms, and promote clean government, the implementation of official economic responsibility audit also leaving a scientific choice. By leaving the economic responsibility audit officials verified by the real situation of the audited entity, while objective and impartial appraisal predecessor and successor operating performance boundaries. Resign audit is a form of economic responsibility audit, is a symbol of China’s economic responsibility audit started, economic responsibility audit is accompanied by the development of China’s economy and society gradually established, along with innovative building democratic rule of law and human resource management system developed slowly in restricting the exercise of power supervision, promote the improvement of governance, risk prevention and other aspects of the economy plays an indispensable role in the positive. Officials of economic responsibility audit, audit mode is Chinese characteristics, is an integral part of the government audit.Type of audit organs are administrative mode, and the implementation of the dual leadership system, in addition to responsible and accountable for the higher audit institutions, the audit authority should be responsible for the corresponding level people’s government, and therefore the independence and authority of audit organs comparatively weak. With the progress of time, the diversification of the economic structure, deepening reform of the CPC Central Committee decided to make a comprehensive audit institutions as watchdogs to run our economy and society, occupies an important position in China’s economic oversight system. Resign economic responsibility audit is clear, serious financial law, improve management of the audited entity, and improve economic efficiency, and thus regulate the socialist market economic order. Resign audit also there are many shortcomings, limitations resign audit in its post-audit features, in fact, the resign economic responsibility audit is when the resign auditor, carried out after or leaving audit, and therefore of corruption or wrongdoing by auditors occurred during his tenure can not be found in time, but can not reach the pre-emptive measures to curb the effects, if the loss occurs, can not effectively protect the safety and integrity of state assets. Due to the departure of the audit is to determine the audited organization and personnel departments in a promotion or transfer after the audit commission report, resign audit only as a person being audited after the appointment and removal or transfer of reference.Based on the detailed analysis of the pros and cons of leaving the audit, while the introduction of the current economic responsibility audit of more advanced concepts, combined with some economic responsibility audit related cases to analyze how to optimize the economic responsibility audit system. Such outstanding audit focus, increased auditing, strengthen either the audit, and actively carry out measures leading cadres synchronization audit.