Research On Problems And Countermeasures Of Economic Responsibility Audit Of Township Leaders

The economic responsibility audit stems from the responsibility of public trust and is an audit mode with Chinese characteristics that has been gradually developed since the Reform and Opening up.In the nearly 40 years since the Reform and Opening up to the Period of New Normal,economic responsibility auditing played an important role in the economic supervision of the leaders in Party,Government,State-owned Enterprises and the Sectors,and provides an important basis for the appointment and removal of personnel in Organizations and Personnel Departments.In the course of its development,many problems are gradually exposed.Especially in the economic responsibility audit practice of the leaders at the township level,there are many problems to be solved in all aspects of planning,organization,implementation and completion.Combining the practical work experience of the Audit Institution,this article takes the economic responsibility audit of the leaders of the Party and Government of BY Township as an example.It uses the theoretical analysis method and case study method to analyze the problems existing in the economic responsibility audit of township leaders.In the above,we put forward solutions to the problems existing in leaders' economic responsibility audit in township.First of all,the article introduced the research background and significance,research ideas and methods of this paper,and reviewed the literature on the economic responsibility audit of township leaders from the aspects of system construction,micro-operation and the perspective of national governance.Then,it introduces the theoretical basis involved in this study,mainly including the theory of Public trust liability,Political rent-seeking and Anti-corruption mechanism theory and National Governance theory,and makes a simple review of the status quo and existing problems of China's township economic responsibility audit,from the three aspects of system construction,implementation process,and implementation.Next,the article goes into the core research part,that is,the case study section of BY Township party and government leaders' economic responsibility audit.After briefly introducing the basic situation,this article conducts a detailed analysis of each of its processes,followed by an audit of the case.The issues reflected are summed up,mainly including the conflict between the audit task and the lack of auditing power.The audit project team member assignment is difficult to implement the principle of independence,the audit implementation plan is not completed in the planning stage,and the definition of the predecessor responsibility and the current responsibility is not reasonable enough.The quality control work of the audit project was not in place,and the audit proposal was too vague to be able to land.Finally,based on these issues,the countermeasures for the problems existing in township and township leaders' economic responsibility auditing are proposed from various stages of practice.The main ones are the strengthening of cooperation with social auditing and intermediary agencies,and the selection of audit team members to focus on independence.To formulate auditing implementation plans with guiding significance,correctly define economic responsibilities,strengthen and standardize quality control work on audit projects,and improve the mechanism for supervision and review of audit recommendations.