The Study Of Changyang Economic And Technological Development Zone’s Economic Responsibility Audit Case

Economic Responsibility Audit derives from the public accountability and is born from the development of the China characteristics socialist market economy since the reform and open,it’s a China characeristics audit mode. Since the 80 th,economic responsibility audit plays an important role in some critical areas,such as economic supervision of cadres in the Party and government institutions and state-owned enterprises.At the same time,it has an important effect on appointment of cadres in the Party and government institutions and state-owned enterprises. But the economic responsibility audit also faces many problems in the process in the past 30 years, especially in the county level administrative department economic responsibility audit. There are a variety of problems and limitations in the implementation. Therefore,in this paper,combined with the author’s own work in the county(district) level government audit,fully using the method of literature research,case analysis,we studied the limitation and solutions of the economic responsibility audit in county level administrative departments.Literature research. Firstly,the subject of the paper is the background,significance, research situation at home and aboard,and the research methods of the economic responsibility audit. We start from the analysis of the situation of economic responsibility audit nowadays,combined with foreign literature of the performance audit and theoretical studies of domestic economic responsibility audit,explain the significance and the problems of economic responsibility audit. Then,we introduce the theory and concept of the economic responsibility audit in county level. We also describe the definition and the theoretical basis of the economic responsibility audit. In this part we explain the audit object, content, procedure of the economic responsibility audit and their features in the county level.Case analysis.Based on the status of the economic responsibility audit in country level administrative department,combined with audit cases of Changyang economic development zone,we talk about the problems of the township leading caders economic responsibility audit in six parts:the theoretical research results, the comprehensive quality of the auditing personnel,evaluation standard of audit,responsibility definition,the results of applying and audit independence.And points out the way of those problems.