Research On The Utilization Of The Result Of The Economic Responsibility Audit Of The Grass-roots Leaders

The economic responsibility audit system is a unique auditing supervision system in China.It has distinct Chinese characteristics,and has been developing and improving along with the social and economic development since Reform and Opening.Economic responsibility audit plays an irreplaceable role in supervising leading cadres,standardizing cadres' behavior and protecting state assets.It has made remarkable progress in the development of over thirty years.In order to make the role of economic responsibility audit to be effective,must fully and scientifically use the results of economic responsibility audit,the effective use of economic responsibility audit results,can effectively judge the economic responsibility of leading cadres,supervision and evaluation of leading cadres and state-owned assets supervision and management.The management and assessment of leaders at the grass-roots level is the most extensive and special work in China.It is a key link for the party and the government to keep close ties with the masses.It is very necessary for the grass-roots leaders to audit their economic responsibilities.Only the effective use of grassroots cadres of economic responsibility audit results,can the economic responsibility audit supervision of the cadres at the grassroots level,to prevent the loss of state-owned assets,the role of Su style government fully reflected.From the history of the development of economic responsibility audit,based on public accountability theory,double factor theory and game theory,using literature research method combined with the existing research scholars at home and abroad,summarizes the present stage of our country grassroots cadres economic responsibility audit results using the status quo,while the QXG Street office economy responsibility audit project results using case study,using the game theory related theories based on the analysis result of the reason of poor.To standardize and improve the grassroots cadres of economic responsibility audit results using the basis of the audit authority,by the four party,the third party audit audit and public view,respectively proposed targeted and practical suggestions,in order to improve the grassroots cadres of economic responsibility audit results using the level to make some contribution and,for the evaluation and regulation of leading cadres at the grassroots level,to prevent the loss of state-owned assets,and promote clean government has certain reference significance.Finally,the results are found that the grassroots cadres of economic responsibility auditresults by the lack of reason is not implement the "first audit,after the departure of" principle,the higher the inadequate attention,the audit quality is not high and the economic responsibility audit institutional barriers and other factors,from the audit institutions,audit and audit by the third party and the public four subjects of awareness,using the system to improve the economic responsibility audit of leading cadres at the grassroots level,improve grassroots cadres economic responsibility audit results by level.