Research In Restrictive Factors And Countermeasures Of Economic Responsibility Audit Supervising Public

The corruption caused by the public power abuse has seriously damaged the government image. So how to restrict and supervise the public power has been the focus of the academia. Due to the imperfection of public power system in China, loopholes and defects are still common in the authorization, operation and supervision. Enhancing the restriction and supervision of public power is the core issue of improving the system of punishing and preventing corruption and reinforcing the construction of anti-corruption. In the current situation of deepening reform and anti-corruption, as national audit, economic responsibility audit has surely shown many new contradictions and new problems, especially in the process of supervising public power. The defects in system mechanism and organization of public power supervision affect the final results. Therefore, the further research to optimize economic responsibility auditing system, will be of great theoretical and practical significance.Economic responsibility audit is the audit supervision system with Chinese characteristics, is an important part of national supervision system, but also a method of supervision of public power. Based on theoretical and empirical research, first we have a review of the entrusted economic responsibility theory, governance theory and power restriction and supervision theory. Then we analyze the influence factors and reasons of restricting economic responsibility audit supervision of public power in S province through data analysis and qualitative analysis. Finally, we give some suggestions on how to break the restriction in the way of audit reforming and how to play an important role of public power supervision in higher levels and wider fields.