Township Party And Government Leading Cadres Economic Responsibility Audit Problems Research

The director of audit Liu Jia yi used to make such a definition of economic responsibility audit: “The audit object has certain people,money and property leading cadres,particularity and complexity;strong policy and reach a wide range of work requirements,big responsibility,need strong policy support,needs Party committees and governments attention and the collaboration of various departments”.Economic responsibility audit of leading cadres through the inspect performance appraisal of his tenure to fulfill economic responsibility for the situation,Is to strengthen the supervision of leading cadres,strengthen the sense of honesty and self-discipline,regulate the behavior of the government and An audit system with Chinese characteristics which is put forward by careful decision-making is also one of the effective means to expose and punish corrupt elements.In recent years,the economic responsibility of leading cadres to fulfill the relationship between township and rural grassroots regime and the coordinated development of the increasingly close,show great significance of convex key period of economic responsibility audit of leading cadres of villages and towns in the transformation of socialism.No place to play the leading cadres to fulfill the responsibilities of the presidency,it is difficult to divide the ownership of economic responsibility,directly affect the audit evaluation objective,clear and specific,is not conducive to the scientific use of audit results;how to jump out of the repeated trial repeat offenders audit dilemma,improve audit quality and strengthen the economic responsibility accountability is embodied in economic responsibility cognizance.It is of great theoretical and practical significance to audit the economic responsibility of the party and government leading cadres,to grasp the economic responsibility,to analyze the existing problems and the causes of the responsibility.This paper focuses on the problems existing in the economic responsibility audit of township party and government leading cadres as the breakthrough point,according to " the regulations on economic responsibility audit of party and government leaders and leaders of state-owned enterprises" and " rules for implementation of economic responsibility audit of party and government leading cadres at county level" combined with theoretical discussion and case analysis,the paper first outlines the relevant theoretical basis,expounds the concept of economic responsibility audit of township party and government leaders,and the content of public accountability;Secondly,the classification of economic responsibility from three practical angles,according to the township party Committee secretary and the township of the work responsibilities of the two clear their respective economic responsibilities;Finally,according to the problems found in the cases,such as the limitations of audit scope,unclear responsibilities,limitations of audit methods,and the identification operation of the main problems,this paper puts forward six basic principles and four solutions to be grasped in the operation of auditors.It is hoped that this study will provide some useful reference for the determination of economic responsibility in the economic responsibility audit of township party and government leading cadres.