Research On The Operation Of The Economic Responsibility Auditing System For Leading Cadres In The J District

The economic responsibility audit of leading cadres is one of innovation in Chinese auditing pattern,it plays a crucial role in strengthening the supervision of leaderships,in order to enhance the construction of anti-corruption,promote national governance systems and governance capacity modernization process.Under the circumstances of “New Normal” political,economic and social construction,the economic responsibility audit shows significance in this case,the scope of audit has been expanded,and the depth has been gradually enhanced.The function of economic responsibility auditing achieves providing accurate data objectively for government departments.On the other hand,the economic responsibility audit also enforce the leaderships exercise their power properly to ensure the democratic and scientific improvements in decision-making.According to fully learning experiences on The Audit Administration and relative provincial auditing departments,J District Audit Bureau,as a county-level auditing department in Zhejiang Province,has established the economic responsibility auditing system and rules associated with its own region features.In this case,the paper will be comprehensively introduced that how J Region economic responsibility audit system currently working on and the results conducted by the system.Regarding to the practical experiences of J District Audit Bureau,evaluate the audit system performance by using the methodology of literature,comparative analysis,historical research and system analysis.Throughout analyzing deficiency appears during the system running process,it reveals the problems mainly focus on three aspects,which are system design level,the execution level and evaluation level.Thus,in order to find scientific approaches to implement a modified economic responsibility auditing system and enrich the research results of the county-level auditing system,the paper illustrates the current situation of the running system by discussing several regional auditing cases,and give proper advices on future potential developments in the system.The innovation of this article,it summarized the following three points.Firstly,the data sources are completely reliable,all the information and the theoretical basis are derived from the existing practical cases in J District Audit Bureau.Secondly,all the literature review applied are integrated with practice so that be able to demonstrate the full scope of the economic responsibility auditing system in J District.Finally,the idea and method of solutions for settling the corresponding problems existed in the system has great maneuverability.