A Study On The Simultaneous Audit Of Economic Responsibility Of Leading Party And Government Cadre

The simultaneous audit of economic responsibilities of party and government leading cadres(referred to as synchronous auditing)is a unique auditing system established in China based on the development of economic responsibilities of leading cadres.Its unique characteristics of synchronicity,unity,and comprehensiveness play an important role in promoting the building of a clean and honest government,timely investigating and leading illegal cadres,appointing and dismissing leading cadres,and improving audit quality.After many years of practice,the S Provincial Audit Office has accumulated a considerable amount of simultaneous auditing experience,but there are still problems in which the work is relatively delayed and the implementation effects are not the same,so that the quality of the simultaneous audit of economic responsibility cannot be guaranteed.This paper first introduces the research background,research significance and existing research results of the simultaneous audit of economic responsibilities of party and government leading cadres.It summarizes the status quo of domestic research and summarizes the significance of the existence and development of synchronous auditing by combining the literatures of foreign government performance auditing.Secondly,based on the theory of public entrusted economic responsibility,state governance theory and power restriction theory,the follow-up study aims to combine the simultaneous audit with the party and government system with Chinese characteristics,and put forward the implementation framework of the simultaneous audit of the economic responsibility of party and government leading cadres,and The different functional divisions of local party committees and governments focus on the basic principles and methods for the simultaneous auditing of economic responsibilities of party committees and government leading cadres,audit evaluation and responsibility definition.Thirdly,combined with the practical experience of the S Provincial Audit Office to carry out the economic audit of the party and government leading cadres,from the specific audit examples,the analysis of the province's simultaneous audits such as "the audit management plan is not scientific enough","the responsibility is not defined objectively","The quality of the audit report needs to be improved","not fully utilized the audit results" and other issues,and from the table and the inside,from the audit entrustment management system,audit implementation procedures,audit talent team construction,audit accountability mechanism and other aspects Causes.Finally,aiming at the shortcomings in the synchronous audit work,from the perspective of linkage mechanism,it puts forward the countermeasures such as perfecting the entrusted auditing system,perfecting the joint conference system,and improving the information sharing system.From the perspective of audit quality control,it is proposed to adhere to the law-based audit and focus on the audit focus.Suggestions for improving the evaluation index system and improving the quality of audit reports;from the aspect of audit team construction,put forward suggestions for strengthening party leadership,upgrading the knowledge structure of auditors,training methods for innovative cadres,actively seeking external resources,etc.Responsible system,implementation of the results announcement system,and measures to improve the use of results.Synchronous auditing,as the future development direction of economic responsibility audit,promotes the effective operation of public power and accountability mechanism by simultaneously supervising the whole process of the economic power operation of party committees and government leading cadres.The purpose of this paper is to take advantage of the implementation of synchronous auditing in a certain province,to dig deeper into the causes of problems in specific auditing projects,and to propose corresponding countermeasures from multiple perspectives,all aspects,and targeted,hoping to lead the economy of local party and government.The theory and practice of responsible synchronization auditing provide reference.However,due to the lack of government audit experience and the need for research,the research ability may not be in place,and the analysis of simultaneous audit problems is not enough.Therefore,there are still many shortcomings and regrets in this paper.Further research and exploration are still needed.