Research On The Government Economic Responsibility Audit Problems And Countermeasures

Our country's audit supervision system including government audit,social audit and internal audit,economic responsibility audit of leading cadres is the innovation of China's audit system,the government audit authority(or entrust other auditing organization)implements the following relevant activities: carrying out audit supervision and evaluation which is aimed at the party and government leading cadres and leaders of state-owned enterprises during the tenure in terms of local and departmental system's financial revenue and expenditure as well as the related economic activities' truth,legitimacy and efficiency,which is an important measure to enhance the cadres management level,and in aspect of promoting the modernization of national governance capacity.This paper first summarizes the research status of government economic responsibility audit in China and abroad,launching the analysis in according to relevant research results.The first chapter,the theoretical analysis of government economic responsibility audit,Through defining economic responsibility audit content,objectives,objects,as well as its basic functions and functions,clarifying theirs internal relations.The second chapter,with the continuous development of society,in the new period,new requirements on government economic responsibility audit.First,the wider scope of the audit object,the government economic responsibility audit needs to make scientific audit plan;Second,the changes of government economic responsibility audit clues and contents,which is necessary to speed up the construction of audit information.Third,the government economic responsibility audit evaluation plays a critical role,the audit results need to be more practical;Fourth,strengthening influence on the audit rectification situations,the government economic responsibility audit needs to build accountable mechanism.The third chapter,a case study of the C municipal audit department,making a summary and revealing common problems of government economical responsibility audit: first,the government's economic responsibility audit results public quantity is not too much and contents are not enough;second,the government economic responsibility audit is not enough depth and poor results;third,the government economic responsibility audit work efficiency is not high.And this paper mainly has five reasons for the problems.The macroscopic aspect,first,the government economic responsibility audit laws and regulations are not perfect;second,the government's economic responsibility audit rectification supervision mechanism is not perfect;third,the application mechanism of audit results is imperfect;micro aspect,one is the government economic responsibility audit professionals number can't meet demand;two is too much assigned tasks need to be completed,disrupting the scheduled audit plan.In the fourth chapter,this paper emphatically points out some countermeasures to solve the existing problems for the government economic responsibility audit,so as to provide references for the government audit organ and personnel engaged in the economic responsibility audit.first,improvement of the audit laws and regulations,perfection of the system of government economic responsibility audit;second,adjustment of the audit innovation,giving full play to the role of government economic responsibility audit;third,actively carrying out coordination in order to enhance the level of application of government economic responsibility audit results;fourth,enforcement of the audit team construction,and improvement of the government economic responsibility audit overall business ability.