Study On The Operating Mechanism Of Economic Responsibility Audit Of Party And Government Leading Cadres With The Model Of "Management Committee-company"

Economic responsibility audit is a kind of audit system innovation that combines the modern audit theory and Chinese characteristic audit practice.In recent years,there are more and more studies on the theory of economic responsibility audit in academia.However,there are few researches on the economic responsibility auditing mechanism of party and government leading cadres under the mode of "Management Committee-Company".Improving the operational mechanism of economic responsibility audit can improve the efficiency and quality of the economic responsibility audit and can give full play to the role of economic responsibility audit."Management Committee-Company" is an organizational structure frequently used by local governments in carrying out specific regional development and key construction projects.It is a typical manifestation of the "management" strategy of local governments since the reform and opening up.It is also an example of the "operation" Land "strategy highly compatible with an organizational governance tool.However,with such a model,many problems such as mismanagement and corruption still remain.This is not conducive to the economy of the development zone or to the construction of a clean and honest government in our country.Therefore,the study of the economic responsibility audit of party and government leading cadres in the mode of "the Management Committee-Company" can help to promote the innovation of audit theory,promote the nation's construction of an honest and clean government,the rational allocation of resources and the effective development of economy.This paper studies the operating mechanism of the economic responsibility audit of party and government leading cadres in the mode of "Management Committee-Company".It adopts the method of literature research and case analysis,and puts forward related concepts such as the economic responsibility auditing of party and government cadre,the operation mechani sm of economic responsibility auditing.In addition,it sums up the management model of "management committee-the company" and its characteristics in order to lay foundation for the subsequent research on economic responsibility auditing of the economic zone A.This article,focuses on analyzing the operation status and problems of economic responsibility audit operation mechanism by taking the Case about the A Economic Zone Management Committee of economic responsibility audit as reference and puts for ward suggestions for improvement of the operating mechanism.A series of problems exist concerning the accountability audit operating mechanism of the party and government leading cadres in economic zone A such as unreasonable audit range,insufficient audit resources,unsound evaluation system of accountability audit,imperfect announcement mechanism of audit results and so on.Due to these problems,the sound development of economic responsibility auditing was impeded.As a result,the economic responsibility auditing fail to fully play its role.The author finally puts forward four suggestions for improvement: perfect the system of joint working meeting of economic responsibility audit,establish and improve the audit evaluation system,optimize the audit resources and make good use of audit results in order to improve the operation mechanism of economic responsibility audit and provide reference for building a scientific economic responsibility audit mechanism.At last,according to the conclusion of the case in the New Economic Zone A,this paper constructs a universally applicable operating mechanism of economic responsibility auditing with the mode of "Management Committee-Company".