Anhui Local Party And Government Leading Cadres Economic Responsibility Audit Research

Start in the middle of the 1980 s,economic responsibility audit has become an audit form with Chinese characteristics,which plays an important role in improve leading cadres consciousness of fulfill the economic responsibility in accordance with law,strengthen the supervision and restriction of the power of leading cadres,promote the system of punishing and preventing corruption.After more than 30 years unremitting efforts to develop,economic responsibility audit gradually moving towards the institutionalization and legalization,which has become an important tool to promote the modernization of China's governance system and governance capacity.The?Audit Law?revised in 2006 and its?Implementing Regulations?added the regulations of economic responsibility audit.?Regulations on the economic responsibility audit of leading cadres of the party and government and the leaders of state owned enterprises?published in 2010 that promote China's economic responsibility audit system gradually standardized and mature.After that,?Audit regulations of implementing rules?was published in 2014,which indicates that China's economic responsibility audit laws and regulations system has been basically completed.Then,?Framework opinions on several issues about the improvement of audit system ? and ? Opinion on the carry audit full coverage?was issued in 2015,which promote China's economic responsibility audit career into a new stage of development.However,due to the extensive coverage of economic responsibility audit,local leaders at all levels and different regions leading cadres economic responsibility have great differences,"what to examine","how to judge" and "how to evaluate" still lack a refined standards and methods,which affects the normalization and objectivity of audit to some extent.So research on the Anhui local party and government leading cadres economic responsibility audit,and in hope to make some contributions for it.The paper starts from the basis of economic responsibility audit laws and regulations,based on the theory of fiduciary duty,national governance,scientific thinking on development achievements and immune system,combined with the practice of Anhui economic responsibility audit of leading cadres,use literature research,field survey,case analysis,qualitative and quantitative methods to discuss and analyse the outstanding problems and causes in the process of economic responsibility audit of leading cadres in Anhui.On this basis,according to the different power characteristics of party and government leading cadres,study from clear the audit content,innovate audit method,construct a complete evaluation index system,improve the mechanism of audit results application,integrate audit resources to solve the problem of "what to examine","how to judge" and "how to evaluate" in the economic responsibility audit of the leading cadres of the party and government in Anhui.In the evaluation index system construct aspect,based on the principle of responsibility,dynamic change,adaptability,maneuverability,qualitative and quantitative,combined with the characteristics of Anhui environment,sets two evaluation index system on the leading cadres of the party committee and government respectively.Conclusively,taking the case of L city,apply the evaluation index system which build to the real example to test its feasibility and scientificity.