Q County Performance Economic Responsibility Audit

With the establishment and development of the Chinese economy and socialist market system,the government audit system has been implemented since 1986.Although the audit system has been established for a long time,there are still some ambiguities in the connotation and extension of the audit system.The establishment of performance-oriented economic responsibility audit model,combined with the actual situation in China,can inject new vitality into the government's economic responsibility audit work,and provide more clear standards for investigating cadres.In recent years,the Q County Audit Bureau has boldly tried to explore the practice of exercising economic responsibility auditing supervision in accordance with the law,introduced the content of performance auditing on the basis of economic responsibility auditing,and urged the audited leading cadres to "clean government" and "diligent government".Can not "stay in politics" and "lazy politics." We have closely attached importance to the financial revenue and expenditure of the units,focused on major issues,focused on hot and difficult issues,and focused on reviewing the people's livelihood and municipal work promised by the auditees during their term of office,and accumulated certain work experience in performance-based economic responsibility.It has promoted the sustained and healthy development of economic and social undertakings.At the same time,it is constrained and affected by such factors as auditing institutions and mechanisms,auditing thinking,auditing methods,and the building of audit personnel.In practice,there are also many problems such as too many administrative interventions,the failure to effectively play the role of auditing,the need to strengthen the open thinking of auditors,and the lack of in-depth data auditing at the grassroots level.To this end,from the aspects of improving the auditing system and mechanism,improving the talent building of the audit team and improving the auditing methods the paper puts forward some suggestions to improve the performance based economic responsibility audit in Q county.This paper uses the investigation and research method to obtain the detailed data of Q County's performance-oriented economic responsibility through reference to books andliterature,field research and personal interviews.Using literature research,comparative research,case analysis and other methods,this paper objectively summarizes the practical experience and concrete results of the performance-oriented economic responsibility audit in Q County,and discusses the countermeasures to improve the performance-oriented economic responsibility audit.