The Research On The Economic Responsibility Audit Of Party And Government Leaders In H Province

In recent years,the economic responsibility audit of party and government leaders which has Chinese characteristics has gradually established and developed in China with the rapid development of economy and society and the increasing supervision and management level of cadres.Especially in the context of increasing reforms efforts,the full implementation of governing the country by law,and the development of the Party self-governance exercised fully and with rigor,the economic responsibility audit has its unique features in revealing the drawbacks of the institutional mechanisms,promoting the leading cadres' administration in accordance with the law,and strengthening the supervision and restriction of power.It has become an important part of the party and state supervision system and an important means to promote the modernization of the national governance system and governance capabilities.However,the economic responsibility audit,as China's unique audit supervision system,has no international experience for reference,and it is difficult to implement because of it's strong comprehensiveness,policy,and complexity.The quality and implementation of the economic responsibility audit in many provinces and cities across the country is still poor currently.Therefore,it has great theoretical and practical significance to carry out research on the issue of economic responsibility audit,analyze the outstanding issues currently facing and propose countermeasures and suggestions.This article mainly uses the literature research method,the case study method,and the combination of theory and practice method.First of all,it elaborates on the importance of carrying out economic responsibility audit research.It reviews the related theoretical research achievements such as performance auditing and government accountability,and systematically collate the theoretical basis and institutional norms of economic responsibility.Secondly,startup case analysis based on the development of the economic responsibility audit of party and government leading cadres in H province,find and analyze existing problems in the aspects of audit plan management,audit report quality,definition of audit liability,and application of audit results.Based on the above,throw out 16 suggestions and measures in terms of personnel team building,audit quality control,application of audit results,and auditing mechanism to strengthen and improve the economic responsibility audit of party and government leaders.