The Problem Discussion Of Economic Responsibility Audit In Government Accountability Construction

Economic responsibility audit originated from the public and the government’s fiduciary responsibility. In practice, it is expanding with the deepening of the content of fiduciary duty. In the three decades of reform and opening up in our country, economic responsibility auditing system was gradually improving itself. By the end of2012, the18th CCP meeting proposed new requirements of anti-corruption, showing that economic responsibility audit has become an important means to strengthen the supervision, to prevent and punish corruption, promote democracy and legal construction of state-owned assets. Economic responsibility audit is a monitoring system with Chinese characteristics. It’s also an important part of government accountability and be of great significance in government accountability construction. Actually, after our auditors’ many years of exploration and efforts, we have accumulated a wealth of practical experience. And it is undeniable that economic responsibility audit has obtained some achievements, but in a word, economic responsibility audit is a wholly new field. From theory to practice, from the system construction to implementation. It still has many problems. At the same time, it is still facing great challenges and opportunities for development. However, these difficulties need to be studied, Improved and surmounted from the theoretical level on the basis of practice.Currently, the role of economic responsibility audit in government accountability system is still not clear. This dissertation will summarize the recent handling of economic responsibility audit results and clear the significance of economic responsibility audit in government accountability system. Then highlight the importance of economic responsibility audit. Although there are many literatures about performance audit the home and abroad. The field that performance audit expanded so far, in application and in relate disciplinary field, is comparative limited. This dissertation will be based on the relation of economic responsibility audit and government accountability, mainly research the problems of economic responsibility audit in government accountability system. And then make suggestions and control of it, Hopes that it can improve Chinese economic responsibility audit in the further. Promote the construction of the government accountability, and promote the establishment of responsible government.The dissertation is based on the relation of economic responsibility audit and government accountability, combined with the present situation of the government accountability construction to study the problems of economic responsibility audit in government accountability construction. There are five parts in this dissertation.Specifically, part one, which is preface, introduces the background of this study and related literatures at home and abroad, explicating direction of thinking, research approach and basic framework of writing.The second part is the introduction about government accountability in the theory of economic responsibility audit, explicating the definition and theory basis of government accountability and economic responsibility audit, revealing the relevance of economic responsibility audit and government accountability. Economic responsibility audit is an important manner and part of government accountability system and also cleared the importance of economic responsibility audit in the government accountability system in the future. It is also the starting point for this article.The third part analyzes the main problems of economic responsibility audit from multi-perspective. Specifically included:the inadequacy of the audit resources, The quality of government accountability can’t be assured. The range of audit is narrow, the scope of government accountability is not wide, the evaluation system of audit is not sound, makes it no basis for government accountability and the use of audit results is inadequate, makes it out of touch with accountability.These problems all have intimation with the construction of government accountability. At the same time, analyzing the causes of above problems. For example, the low quality of the audit subject, the affect of audit system, audit evaluation seems not complement, and audit result is not open and obvious. Considering the institution behind itself and take measures.The forth part takes the advantage of foreign successful experience. Mainly take the United Kingdom and the United States as a reference. Summarizing some merits of economic responsibility audit in American and English. Including its audit mechanism, complete audit legislation, multiple audit approach, good government return and independent expenses. At the same time, combined with our own characteristics drawing some revelation from foreign countries. Of the most important is to take the concept of performance audit into economic responsibility audit, followed by a sound economic responsibility audit regulations, improving the economic responsibility audit system and mechanism, improving the economic responsibility audit techniques.The fifth part discussed the measures of completing economic responsibility audit in government accountability construction for above questions. Drawing on the successful experience of foreign government performance audit, there are such measures as comprehensively improve the overall quality of audit staff, standardizing the evaluation system of audit, expanding the scope of audit, strengthening the mechanism of the use of auditing results. These recommendations are mainly based on the thinking of four points above the problems of institutional mechanisms. To hope that economic responsibility audit could play the greatest effectiveness in government accountability construction. At the same time, economic responsibility audit must raise the awareness of government accountability, strengthening cooperation between the various departments, then establish effective conference system, to make economic responsibility audit results more matched with the construction of government accountability.