Economic Responsibility Audit And Local Government Governance Research

The economic responsibility audit was developed by the director of the factory(manager)in 1985,and gradually became a supervision system with Chinese characteristics.Since1988,in order to prevent the loss of state-owned assets,began to examine,evaluate the director of the economic responsibility,and standardizes the management contract responsibility system of audit content in detail,the scope and the audit procedures.By October 12,2010,our country has come into effect a main party and government leading cadres economic responsibility audit regulations,in the regulation of the contents of economic responsibility audit,evaluation system and other related matters further clear and specification.For nearly 30 years,the economic responsibility audit object expand step by step,from the original county leaders to expand to the prefectural official and audit scope also from state-owned enterprises to expand to administrative institutions,the role of economic responsibility audit is also with the enlargement of the scope and object has a huge influence,economic responsibility audit in practice also obtained the development in an all-round way.Economic responsibility audit is not only embodies a kind of system innovation,innovation is a combination of the economic benefits of modern audit theory and audit practice censorship,especially leading cadres economic responsibility audit of administrative units,through the operation of the power supervision and restraint government service,to accelerate the construction of democratic rule of law,strengthening the macro policy implement,maintain national security and safeguard the rights and interests of the people's livelihood and promote the construction of the incorruptible political environment reflect local governance effect of five aspects,such as play an important role.Economic responsibility audit by special audit functions and operating mechanism from the five specific path affects the governance effect of local government,from the Angle of theory and practice should be to optimize the government's governance mechanism and governance,so as to realize the government's target of good governance.First in this article,through the prevention function of economical responsibility audit,supervision function,reveal function and accountability function describes the economic responsibility audit of the governance of local government behavior,the influence of the second from the economic responsibility audit of four operating mechanism and in the service of the five specific path of local governance in this paper,the economic responsibility audit to promote the path of the local government governance effectiveness,this article takes our country city L area of party and government leading cadres economic responsibility audit as a case,from promoting democracy and rule of law,strengthen macro management,safeguarding national security and safeguard the rights and interests of the people's livelihood,promote the party's style of the cultivation of clean government of five aspects,such as analysis of economic responsibility audit how to serve the local governance.This paper analyzes the influence of economic responsibility audit operation mechanism on local governance and analyzes its existing problems and influences.Finally,it puts forward the policy Suggestions to improve the operation mechanism of economic responsibility and expand the scope of economic responsibility audit,so as to improve the effect of economic responsibility audit to promote local governance.The significance of research of this paper consists of two aspects,the first is the combination of theory and practice to deepen and enrich the economic responsibility audit relation with local governance,the second is through the case analysis of economic responsibility audit the problems existing in the running mechanism,in order to improve the economic responsibility audit operation mechanism,to promote the maximum utility of local governance,promote the effective governance of the local government and health development.