The Research On Functions Of Economic Responsibility Audit Serving Modernization Of State Governance

General Secretary Xi Jinping first proposed at the Third Plenary Session of the 18 th Central Committee that the overall goal of comprehensive deepening reform is to develop and improve the socialist system with Chinese characteristics and promote the modernization of the national governance system and governance capacity.This is a major strategic decision made in response to China's actual national conditions.As a kind of supervision mechanism in the national governance system,national auditing is extremely important for the smooth progress of the modernization process of state governance by supervising the function of service governance.As an important part of the national audit,the economic responsibility audit system has been developed since the 1980 s,and it has been developed in the context of China's special system and has been continuously developed with the gradual advancement of state governance.After nearly 30 years of practical development,it has been an important manifestation in strengthening supervision and restriction of public power,preventing and punishing corruption,promoting the improvement of government responsibility mechanism,and promoting the further improvement of state governance.On the other hand,due to the limitations of economic responsibility audit in its own positioning,related institutional mechanisms and auditing techniques,it limits its role in serving the modernization of state governance.This paper first expounds the theoretical basis of economic responsibility auditing service modernization of state governance.At the same time,it defines the concept of state governance modernization.On this basis,it analyzes the function of economic responsibility auditing service in China's national governance modernization.Combined with the case study of the economic responsibility audit of the actual and local party committees and government leaders in China,the feasibility of the above functions is analyzed.Finally,in order to make the economic responsibility audit better serve the modernization of state governance,the policy recommendations for improving the economic responsibility audit are put forward.That is to clarify the positioning of the economic responsibility audit function,clarify the economic responsibility of the economic responsibility audit object,improve the economic responsibility audit system mechanism and the innovative economic responsibility audit method,and enhance the use of big data audit.It is hoped that through the above arguments and policy recommendations,it will provide a theoretical basis for economic responsibility audit to better play the role of state governance and serve the modernization of state governance in a solid and effective manner.In the perspective of modernization of state governance,this paper innovatively selects the perspective of the function of economic responsibility audit.It not only pays attention to the supervision function of auditing,but also pays more attention to the broad vision of audit work to higher-level and multi-field development.The economic responsibility audit service needs the modernization of state governance.Theoretically,it analyzes that economic responsibility audit should serve the modernization of state governance,and at the same time it can serve the modernization of state governance.In the research,the national governance function of economic responsibility auditing will be integrated.This paper adopts the field case study method and obtains the original data of the implementation of the economic responsibility audit of the local party and government leading cadres,which helps to improve the validity of the research conclusions.