Research On Implement Of Immunity System Function In The Economic Responsbility Audit To The Chairman Of Supply Andmarketing Corporation In A Province

Economic responsibility auditing is an auditing system with Chinese characteristics.It refers to the implementation of national financial laws and regulations on leading cadres during their period of service on the basis of confirmation of financial revenue and expenditure,and the authenticity,legitimacy,and profitability of assets,liabilities,and equity.The completion of the situation and economic efficiency indicators and the audit of the authenticity,legitimacy and profitability of state-owned assets.As a supervision mechanism for leaders themselves,economic responsibility audit has played an important role in strengthening power constraints,implementing deepening reforms,urging leading cadres to administrate according to law,and steadily advancing the construction of party style and clean government.Based on the theory of government audit immune system theory,this paper analyzes the whole process of the economic responsibility auditing project of the president of the A Supply and Marketing Cooperative in A province,and carries out the implementation of the three functions of the government auditing immune system in the audit project.The study pointed out the current problems in the audit of the economic responsibility of the person in charge of the institution.Then analyze the main obstacles that impede the implementation of the government's audit immune system function,including the low audit timeliness,the lack of focus on economic responsibility audit content,the insufficient completion of audit activities,the imperfect audit evaluation index construction mechanism,the inaccurate audit accountability,audit results Unpublished and audit recommendations do no effect.Through analyzing these issues one by one,combined with the basis of auditing practice,the following suggestions were made:clarify the focus of content audit in the economic responsibility audit activities,try to purchase social audit services,optimize the distribution of audit power,improve audit effectiveness,and persist Post-trial separation system,improvement of audit evaluation index construction mechanism,accurate division of responsibilities,increased audit punishment,improvement of audit results disclosure system,optimization of audit opinions,etc.Finally,the current lack of independence of the government audit puts forward the opinion of the system reform of the government audit system.This paper integrates several major functions of government auditing proposed by the government auditing immune system theory into economic responsibility auditing practice.Based on this theory,it proposes some concrete measures to improve the economic responsibility auditing activities of the current A provincial institutions and expects to be an economic responsibility audit.The study provides a certain reference and reference.