Study On The Problems Of Economic Responsibility Audit

Economic responsibility audit is under the condition of socialist market economy, in order to strengthen the leading cadres of party and government supervision and management, and evaluate its tenure right economic responsibility fulfillment situation, promote the party’s style of the cultivation of clean government, ensure the value of state-owned assets, a system is associated with China’s socialist economic system reform and political system reform process were put forward and developed gradually. In recent years, the economic responsibility audit is more and more important, the fourth plenary session of the party’s 18 first proposed for complete coverage of economic responsibility audit.With the development of the domestic practice, for the study of the theory of the economic responsibility audit is also increasing, but because of the economic responsibility audit as an auditing system with Chinese characteristics, there is no ready-made experience to draw lessons from, and with the increasing of the economic responsibility audit, in practice there are some new problems, new situation need to be addressed. As a staff, the author to fiduciary duty and other related theory as the instruction, the research on economic responsibility audit at home and abroad on the basis of related literature, trying to work and study in the local government economic responsibility audit problems are studied and put forward the further measures and Suggestions to perfect the economic responsibility audit of local government.In this paper, the structures are as follows, firstly, introducing the research background, significance, literature review, etc. The second part introduces the basic theory of economic responsibility audit, the basic concept, functions and the difference with other audits. The third part summarizes the development course and status quo of economic responsibility audit, combined with the practice of Tai’an economic responsibility audit, putting forward the content of the limitations of economic responsibility audit, economic responsibility audit evaluation, economic responsibility audit results cannot be fully used and so on for outstanding problems. The fourth part combined with the practice, analyzes the reasons of problems, mainly including that the relevant rules and regulations are not perfect, the lack of operability;audit independence is not strong; not really set up departments coordination mechanism; Audit resources are limited and so on. The fifth part put forward the scientific evaluation, accurately defining economic responsibility;improving the coordination mechanism, giving full play to the member of the joint function;to establish and perfect the system of audit results announcement; with innovative solutions such as audit system. With the diversified development of social economy, the economic factors are becoming more and more complex, the author believes that the establishment of a unified economic responsibility audit evaluation system, and a series of economic responsibility to define the rules of workable economic responsibility audit guide specification, so that more standardized economic responsibility audit work institutionalization, the direction is still within the coming period of economic responsibility audit study.