Research On The Determination Of Economic Responsibility Audit Responsibility Of Leading Cadres Of Y Local Party Committees

The audit of economic responsibility is an audit and supervision of the performance of the leading cadres of the party and government and leaders of state-owned enterprises in fulfilling their economic responsibilities.It is the state auditing system with the most Chinese characteristics.The Fourth and Sixth Plenary Sessions of the 18 th CPC Central Committee respectively put forward requirements for the complete coverage of the audit of the economic responsibilities of party and government leading cadres and strengthening the supervision within the party.The auditing authority's determination of the responsibilities of the audited leading cadres in fulfilling their economic responsibilities should be determined in accordance with regulations(hereinafter referred to as “recognition of responsibilities”),which is a typical feature of economic responsibility auditing that distinguishes it from other auditing projects.Responsibility determination is an important basis for the cadre management and supervision department to reward and punish the audited leading cadres.It is the top priority for the auditing organization to carry out audits,and it is also the aspect that the audited leading cadres are most concerned about.Practice has proved that the determination of the responsibilities of the auditing agencies is of great significance to promoting the construction of the party's work style and clean government and anti-corruption work.Under the current system in China,the local party committees at all levels,the government's main leading cadres as the real boss of regional governance and traders,is to promote the implementation of the national management system and management ability the key to the modernization in the minority.The party committees and governments based on the Y local main economic responsibility audit of leading cadres responsibility as the research object,first of all,from the Angle of the fiduciary duty theory,power balance theory,the emergence and development of the audit responsibility identification theory analysis,build analysis theory.Secondly,taking the empirical research method,this paper analyzes the main problems in the audit of economic responsibility of leading cadres of local party committees in Y province.Again,using comparative study method,the audit office and domestic provinces to study the economic responsibility audit responsibility identification,from system specification,content classification,standard system,use,quality control,achievements,and strengthen the leadership,etc.,draw lessons from the experience of practice.Finally,the author puts forward some countermeasures and Suggestions to improve the responsibility of the leading cadres of the local party committee in Y:1.Promote the local party committee,government to clarify the main leading cadres and the division of functions and powers;2.Strengthen audit supervision of economic responsibility;3.Improve the standard of responsibility identification;4.Consolidate the basic work of responsibility identification;5.Identification mode of innovation responsibility;6.Strengthen the application of the determination of responsibility;7.Promoting the reform of audit management system to ensure the independence of audit responsibility determination.