Research On The Audit Of Economic Responsibilities Of Leading Cadres From The Perspective Of Modern Corruption

Economic responsibility audit plays an important role in the battle against corruption,it helps to supervise the leaders,prevent corruption.In recent years,the media reported lots of corruption,we can see that the leaders have lots of new methods to corrupt,what's more,after the 18 th meeting,our government has a strong desire to fight against corruption.As the leading actor in the battle against corruption Economic responsibility audit should immediately innovate itself to fit the new situation.Although,the government has done a lot of work to fit the new situation,such as the issue of “Advice on Audit”,it emphasizes that we need to strengthen the supervision of audit,we need to punish the corruption audit finds,we need to strengthen the power of Economic responsibility audit.But in reality,the effect of Economic responsibility audit is poor,due to the new traits of corruption.In this paper,we collected lots of related paper from home and abroad in order to find out the research status in this area,first of all,corruption,administration of corruption,Economic responsibility audit is defined.then the basic theory has been stated: public accountability theory,immune system theory,Anti-corruption mechanism theory,Governance theory,and conclude the new traits of corruption nowadays by collecting lots of case;Secondly,discussing how the Economic responsibility audit helps to discover the corruption;Last of all,combined with the new traits of corruption nowadays,try to find the innovation of Economic responsibility audit in the aspect of contents,methods,evaluation,the application of results,execute solution,in order to find the best way to find out the corruption.