Analysis Of The Government Primary-level Leaders' Economic Responsibility Audit

Economic responsibility audit,with its Chinese Socialism characteristics,is a unique audit mode in China.Since the first economic responsibility audit of state-owned enterprises in 1983,the process of economic responsibility audit has been accelerating,extending to various fields,such as state-owned enterprises,party and government organizations,and public institutions.The main role of economic responsibility audit is to evaluate,identify,and supervise the duties and economic performance of the leading cadres.At the same time,it helps to promote the course of law-based governance,to boost the economic development,and to prevent the growth of corruption.The economic responsibility audit of the grassroots cadres,in particular,has a stake in the fundamental interests of the people and the construction of local economy.This thesis collects and collates literature related to the concept of economic responsibility audit,appraisal system,risk,result application and economic responsibility audit of grassroots cadres.Adopting the literature review method,this thesis finds out that the economic responsibility audit targeting the grassroots cadres hasn't come to a unified and reasonable theoretical framework,and the theory seriously lags behind practice so that it fails to play the guiding role.Therefore,this thesis aims at drawing experience and enlightenment from the analysis of a specific case and contributing to practical work in future.This thesis chooses the periodic economic responsibility audit of Comrade Z conducted by A town,X county of Henan province.At first,documents and data of the economic responsibility audit during Comrade Z's term in 2015 are collected from the auditing Bureau of X county,which offers an elaboration of the items,such as the audit subject,the audit object,the main contents of the audit,team composition and division of labor,audit methods,audit implementation process,problems revealed while auditing,as well as appraisal and result application.Secondly,several experience can be drawn based on the above materials.Firstly,the audit investigation should be conducted in a practicable and effective way.Before the implementation phase,make a detailed investigation of the basic situation of the audit entity A town,as well as the town government where Comrade Z is located,draw up a investigation outline,gather documents through visits and forums,and record the content of the investigation,forming “pre-audit investigation record sheet”.Secondly,identify the key audit issues,financial income and expenditure management,localgovernment debt,special funds disbursement and government operating costs.Thirdly,establish an economic responsibility audit joint conference system.The department of organization and audit department should take the lead,forming a joint conference together with the discipline inspection commission,the inspection bureau,the personnel bureau and finance bureau.The joint conference will supervise and guild the audit process.In the end,some enlightenment can be obtained based on the successful experience of A town's economic responsibility audit.Firstly,an elaborate audit investigation is the prerequisite for a successful grassroots economic responsibility audit.During investigating,audit subject should specify the goal,the content and the plan of audit investigation.Then,identifying the key issue is an effective way to run grassroots economic responsibility audit.We should consider the characteristics of audited units,importance level and risk factors.Thirdly,multisectoral assistance makes an advantage for grassroots economic responsibility audit.In the establishment of the economic responsibility audit joint conference system,emphasis should be put on the implementation of the leading departments,responsibilities of each department should be specified and specialized administrative body should be set up.