Research On Economic Responsibility Audit Of Party And Government Leading Cadres

Economic responsibility audit in China is in the form of audit supervision for a China characteristics leading cadres gradually formed in the practice of the political and economic system reform in the reform and opening up,for an innovation of modern audit system.But relatively speaking,to carry out economic responsibility audit in China has a relatively short history,especially the economic responsibility audit in county level leading cadres,because of differences in local and inter agency is too large,the existing theoretical system is too vague and macro,so resulting in the practice of randomness.In order to give full play to the economic responsibility audit of leading cadres,improve the efficiency of economic responsibility audit work,this paper focuses on the economic responsibility audit of leading cadres of the party and League City,through theory and practice,the theory of economic responsibility audit and economic responsibility audit case,systematically expounds the concept and content of economic responsibility audit of leading cadres of the party and government to design the contents,procedures and methods.This paper takes Jiangxi province Gongqing city of the economic responsibility audit work as the research object,this paper adopts literature analysis method,interview method,case analysis method,proposed in Gongqing city economic responsibility audit problems,mainly for the audit audit task force is relatively serious shortage,scientific and audit method,the audit should be strengthened.The lack of responsibility evaluation index,the audit results in reasonable use of cadres is not used widely.The main reason of economic responsibility audit of leading cadres Gongqing city problems for the overall quality of audit staff is not high,the economic responsibility audit evaluation system is not perfect,existing auditing techniques have limitations,laws and regulations related to the audit is relatively backward.Through a detailed analysis of the causes of problems,combined with the practice of the case,this paper proposes to improve the economic responsibility audit of leading cadres of the party and government policy proposals,mainly includes four aspects: strengthening the team construction,improve the system of economic responsibility audit,the audit of economic responsibility audit evaluation index system,and set up scientific cadres to strengthen the mechanisms of the use of audit results.