Research On The Economic Responsibility Audit Problems And Countermeasures Of Heilongjiang Provincial Audit Office

Economic responsibility audit is one type of government audit, which is the result of audit mode innovation and plays a more and more important role in government audit. Heilongjiang province is the province who initiated economic responsibility audit earlier in our country. In 198 5, Such places as Qiqihar and Zhaoyuan implemented the economic responsibility audit on managers of enterprises as first step. After that, government audit departments carried out economic responsibility audit on the leading cadres of the Party and governm ent step by step. Firstly, the audit initiated from the leading cadres under the level of county or section chief. Gradually it was expended to the leading cadres at the prefecture level, province and ministry chief.This article focuses on the economic responsibility audit projects implemented by Heilongjiang Provincial Audit Office in recent five years. With consideration of such procedures as project approval, organization, implementation, submission and rectification, economic responsibility audit institution structure, project accordance, regulation construction and audit methodologies of Heilongjiang Provincial Audit Office have been introduced based on the collection of inner website documents and statistics and the application of comparison analysis and summary analysis. A number of issues have been proposed, including the irregularity and instability of project approval and temporary arrangement issues; The dispersion function of economic responsibility audit with all professional audit sections ass uming the work; Audit methodologies and qualities need to be improved; The evaluation is not normalized and subjectivity is prevail; The application of audit result is not sound.With consideration of statistics and audit practices, this article analyses the causes of issues. Firstly, the features of economic responsibility audit different from other audit, including project approval procedures, the auditees and contents; Secondly, audit pattern, function and roles that affect audit issues have been analysed; Thirdly, the element of auditors; Lastly, the outer affection on audit.The main creative achievement of this article is the countermeasure and suggestion to the economic responsibility audit:Firstly, balanced consideration should be performed. scient ific and reasonable development of audit plan should be made, synchronous audit should be increased and four responsibilities joint audit should be implemented.Secondly, managing the audit process, paying attention to the integration with other projects in project arrangement.Thirdly, Innovating the audit process, enhancing verification system of all levels, encouraging the auditors to improve quality, ability and initiatives.Fourthly, promoting the use of economic responsibility audit management software to improve the level of information.Lastly, Adjusting the audit perspective, understanding the status and role of audit in a correct way with the determination of audit content around the evaluation, handling the relationship between the independent au dit and comprehensive supervision.