Research On The National Governance Function Of Economic Responsibility Audit

With the development of modern society,national governance gradually becomes one of the hot topics in the field of political economy.In order to achieve good governance of the country,many countries have summed up many effective methods in practice,and the national audit is one of them.The formation and development of national audit come from the national governance,and serve the national governance decision-making system,meanwhile the national governance as well as its objectives also restrict its emergence and direction.According to the type of audit business,audit can be roughly divided into financial revenue and expenditure audit,performance audit,economic responsibility audit and special audit investigation.The economic responsibility audit as the research object of the paper as well as the practice exploration of socialism with Chinese characteristics.The emergence of economic responsibility audit played a role which can not be replaced by other audit,As a sword,the anti-corruption campaign of economic responsibility audit has contributed a great deal of power to punish corruption.In the first half of 2017 alone,the discipline inspection dealt with more than 256000 cases,dispose of more than 210000 people.The audit of economic responsibility,as the main source of information,has contributed a great deal to anti-corruption.In addition,since the inception of Economic Responsibility Auditing Regulations of leaders,it has conformed to China's political and economic progress and played an important role in the leadership personnel management and in the governance of the country and enterprise management.This thesis,based on the political science,economics and related materials,making full use of the literature research method,logic analysis method,investigation and analysis comparison method and descriptive research method,analyzes and discusses the role in the governance of the country and how to better play the role.Under the guidance of the theory of governance and national audit,this thesis will also explain in detail how to serve the governance and the present an optimization approach of our country economic responsibility audit.This paper is divided into four parts.The first part: an overview of relevant theories.This part mainly describes the basicconcept of the management and audit of relevant countries and economic responsibility audit,and introduces the relationship between national governance and national audit,lay a theoretical basis for the further research.The second part: economic responsibility auditing services in national governance path.This part mainly discuss about the position of economic responsibility audit.I will do further research on how economic responsibility audit service the governance of the country.The third part: the analysis of China's economic responsibility audit's shortcoming and the reason to it.In this part,I will sum up the construction of current stage,present condition and fruits to discuss China's economic responsibility audit,quot many cases of the status of specific analysis to point out the existing shortcomings and the causing reasons.The fourth part: How to improve the economic responsibility audit services national governance.After the theoretical research and case analysis,this part is mainly on the role of economic responsibility audit to discuss the concrete measures for the governance of the country.That is how to make economic responsibility audit services to govern the country mainly from six aspects,deepen the understanding,define the economic responsibility of the auditors and pay attention to building the team of economic responsibility auditors and so on.In the "Twelfth Five Year Plan" period,the steady development of our country's audit work plays a strong role for our country to achieve good governance.In the current and future period,how to better play the role of audit,especially economic responsibility audit for governing the country is an important research topic.