Study On The Improvement Of The Auditing Of Local Government Leading Cadres Leaving

The eighteen Party Congress report clearly put forward the construction of clean politics,honest cadres is the basis of clean politics,is also an important part of building a clean government.Outgoing audit plays a more and more important role in the practice of anti-corruption in our country.Therefore,the theoretical research on the audit of leaving cadres should join the responsibility of anti-corruption.It is a theoretical and practical significance to probe into the audit of local government leaving cadres from the view of clean politics.The theoretical basis of the audit of leaving cadres is the accountability theory and the state governance theory.Accountability theory clarifies the interdependent relationship between the exercise of power and the fiduciary duty,provides direct theoretical support for the practice of government leaving cadres audit;As the representative of modern government management frontier theory,State governance theory is a theoretical exposition of the realization of national good governance.Government audit produce and develop with the need for national governance,state governance theory provides the audit of government leaving cadres a broader vision and platform.Although the audit of government leaving cadres in our country has experienced the stages of generation,innovation,exploration and deepen,but leaving cadres “swing there arms to get away” and new cadres “ignore the old account”,that makes the object of audit is indifferent to outgoing audit;the main body of audit is single and the power of accountability is weak,that makes it hard to gather supervision forces;the outgoing audit has long process and is also difficult to deal with,that makes the process is lengthy and hard;the audit results are difficult to fully implement and the audit announcement system is not perfect;the low level of laws and regulations and the lagging of supporting measures,that makes the audit basis is lack of support.The main reasons are,deviation of audit concept and lack of attention,bound of audit model and lack of integration mechanism,slack of daily audit and backward of audit means,lack of information disclosure and low public participation,lack of unified legislation and poor convergence of function and so on.Although the United States has no the audit of government leaving cadres,however,their government performance auditing has lots of successful experiences.They adopted legislative audit mode,they built a sound legal and regulatory system,they optimized the team of auditors and they established transparent audit announcement system.That brings lots of enlightenment for the audit of government leaving cadres in our country,the audit system needs to be reformed,the legal system needs to be improved,the personal training needs to be taken seriously,and the consciousness of citizenship needs to be strengthened.At present,the audit of local government leaving cadres in our country could take many ways to improve itself.Recognizing the importance of the audit of leaving cadres and completing propaganda work of the audit of leaving cadres,to deepen the understanding and increase publicity efforts of outgoing audit.Establishing linkage mechanism and holding joint conference,establishing feedback system and planning for information resources,to consolidate power and format a synergy mechanism of outgoing audit.Increasing the intensity and frequency of daily audit and exploring new methods of outgoing audit actively,to improve the efficiency and quality of outgoing audit.Promoting public participation and leading into external evaluation,to promote audit results to open up and strengthen the application of audit results.Formulating high-level administrative regulations and improving the supporting measures of laws and regulations,to accelerate legislation and construct the law system of outgoing audit.