Running Effect In Economic Responsibility Audit In Empirical Analysis

Economic responsibility audit is established on the basis of the outgoing audit, began in 1985. Formulated and promulgated in 1986, the audit of economic responsibility audit work to carry out the factory director office notice a few problems, promote the development of the outgoing audit, but in between 1989 and 1998, leaving the audit is still in the preliminary stage of development, enterprise the factory director(manager) as the main object. From 1999 to 2003, the outgoing audit get all-round development, extending from the enterprise to the organs, institutions, and cause is paid great attention to the central to local party committees and governments at all levels. After years of exploration, the economic responsibility audit has been expanded from the following leading cadres at the county level to prefectural, and actively and steadily carry out the audit pilot leading cadres at the provincial or ministerial level. As a unique characteristics of China’s audit system, after years of research and practice has accumulated rich experience, the relevant laws and regulations are constantly improve, the main leaders of the party and government cadres and state-owned enterprise leading personnel of economic responsibility audit regulations(2010) issued by later, in 2014 our country introduced main leaders of the party and government cadres and state-owned enterprise lead ing personnel of economic responsibility audit regulations, implementing rules(2014), respectively, to our country economic responsibility audit object, content, procedure, evaluation principles and results using the specification, now is economic respons ibility audit in the audit law of the People’s Republic of China, which will further promote the improvement of the economic responsibility auditing system in our country.But in the study of economic responsibility audit in our country, our country economic responsibility audit theory and application research still lags behind the development of the practice of economic responsibility auditing work, practice and experience of many economic responsibility audit practice failed to get summary and promotion, and research is scattered and lack of systematic studies of economic responsibility audit running effect, restrict the effective development of economic responsibility audit work. At the same time, whether the implementation of economic responsibility audit can help to improve the government management, we lack in academia is empirically. So, the economic responsibility audit system, in-depth research, has important theoretical and realistic significance.Around the above subject, this article according to the development of economic responsibility audit in our country combined with the related research literature and the laws and regulations, to study the operating effects of the economic responsibility audit in our country. To the running effect of economic responsibility audit, makes an empirical analysis from three aspects: whether it can prevent corruption, if they can lower administrative costs, increase the financial revenues and expenditures performance and can control non-budgetary funds balance of payments. Subject to test the above three aspects, this paper puts forward that the nine hypothesis, constructs the model of five. Finally it is concluded that: the effective development of economic responsibility audit, to prevent corruption, reduce administrative cost, increase the financial revenues and expenditures performance and reduce non-budgetary funds income and expenditure has a significant role.Based on the above research conclusion, this article from the business volume increased economic respo nsibility audit, strengthen the economic responsibility audit strength, promote and perfect the economic responsibility audit of economic responsibility audit proclamation system electronic archives four aspects respectively, puts forward the relevant policy recommendations, to the further development of economic responsibility audit in our country provides reference Suggestions.