Research On The Party And Government’s Leaders Economic Responsibility Audit Findings Publicity Of Shenzhen Municipality

Economic responsibility audit is a state audit manner with Chinese characteristics, which aims to reinforce the supervision to party and government’s leaders. Since 1980s of 20th century, Chinese economic responsibility audit work achieves obvious effectiveness after thirty years exploration and improvement.Regulations of Party and government leading cadres and state-owned enterprise leaders Economic responsibility Audit requires that the governments and party committees at all levels should explore and implement the announcement system of economic responsibility audit findings gradually.However, as an important part of the party and government’s leaders economic responsibility audit, the disclosure of audit findings still have not progressed well.Since 1987 when Shenzhen audit institution starts the tenure economic responsibility audit till today, the working mechanism of the party and government’s leaders economic responsibility audit is getting more and more mature, which covers wider and wider.Audit Bureau of Shenzhen municipality proposed to explore the implementation of economic responsibility audit findings announcement system in 2011 and 2012 annual work plan. However, it failed to make substantial progress.In contrast to this situation, the number of projects of other audit type is increasing, with wider and wider involvement.The method of survey applied in this dissertation to learn present situation and development of the party and government’s leaders economic responsibility audit findings publicity. By analyzing and studying elements resulting in the difficulty of audit findings publicity, suggestions were put forward to eliminate the barriers of the party and government’s leaders economic responsibility audit findings publicity.Meanwhile, the method of comparative analysis applied to the community cadres economic audit whose findings have been publicized. Through such analysis, this dissertation explores a feasible path of development and hopes to find breakthrough for the party and government’s leaders economic responsibility audit findings publicity.Lastly, suggestions were made to realize the party and government’s leaders economic responsibility audit findings publicity in Shenzhen municipality as followed: first, to enhance the independence of audit institutions Gradually through financialreforms; second, to enhance the independence of audit by changing work mode; third, to change the objective of economic responsibility audit; fourth, to implement the party and government’s leaders economic responsibility audit findings publicity from the bottom; fifth, to achieve the audit results findings publicity in stages, the first open to the People’s Congress; sixth, to build inspection mechanism of secret-involved audit report; finally, to strengthen legal system construction.