Case Study On Economic Responsibility Audit Of Party And Government Leading Cadres In Z County

The economic responsibility audit takes the leading cadres of the party and government and the leaders of state-owned enterprises as the object of supervision,which is the best entry point for the state audit to participate in the state governance.As the main leading cadres of the party and government in the county-level region,the Secretary of the county Party committee and the county head are fully responsible for the development of the political,economic,cultural and people's livelihood undertakings in the region.Therefore,the performance of their economic responsibilities also affects the development of the region.Auditing the performance of economic responsibility during the term of office of the main leading cadres of the Party and government at the county level and giving play to the role of supervision and restriction of economic responsibility audit is of great significance to promoting the performance of the leading cadres of the Party and government at the county level in accordance with the law,promoting the healthy development of the social economy at the county level and improving the governance level of the county government.The author has participated in the economic responsibility audit of the X City Audit Bureau to the Secretary and county head of the Z County Party Committee.During the audit process,the author has accumulated more theoretical knowledge and practical experience about the economic responsibility audit of the county Party and government leading cadres.At the same time,the author has found many problems in the audit process of the audit project team,such as insufficient focus of audit,unreasonable scope of audit,and audit evaluation.Prices are not standardized,etc.After reviewing the relevant domestic research,the author found that these problems are more common.Therefore,the original intention of this paper is to analyze and study the relevant issues and put forward countermeasures for improvement.Using the basic theories of fiduciary economic responsibility theory and national governance theory,this paper makes the economic responsibility audit project of the party and government leading cadres in Z County carried out by the X City Audit Bureau as the object of this paper,analyzes and studies it concretely,and finds that the Audit project team carries out the synchronized audit of the economic responsibility of the party and government leading cadres in time.Make full use of external expert services to improve audit efficiency and quality,timely transfer of audit case clues to discipline Inspection Department,in the audit process to actively refer to the development of surrounding districts and counties,so as to break through the "problem check" of the old model and other practices worthy of relevant institutions in carrying out economic responsibility audit work to learn from,But at the same time,there are some problems,such as insufficient audit focus,unreasonable audit scope,failure to maintain adequate professional prudence in the audit process,irregular audit evaluation,failure to complete the field audit investigation stage on time,and failure to publish the audit results to the public,mainly because of the lack of strength of the audit staff,The quality control of audit project is not in place,the lack of scientific and reasonable economic responsibility audit evaluation system of party and government leading cadres and the open system of economic responsibility audit results of party and government leading cadres have not yet been established.Therefore,we should further improve the economic responsibility audit of party and government leading cadres at county level by strengthening the construction of audit staff,strengthening the quality control of audit projects,constructing the economic responsibility audit evaluation system of party and government leading cadres according to local conditions,and establishing the open system of economic responsibility audit results of party and government leading cadres.It is hoped that the audit work of economic responsibility of party and government leading cadres in other regions can obtain ideas and reference places in the research of this paper,so that this paper can contribute to the development of the theory and practice of economic responsibility audit in China.