Research On The Economic Responsibility Audit Of The Leading Cadres In The Economic And Technological Development Zone Of W City

Economic responsibility audit originates from public fiduciary responsibility and develops with the continuous political and economic reform in China,andit is a unique audit mode in China.Since the emergence of economic responsibility audit in the 1980 s,its achievements have been recognized by the broad masses of the people.Especially,it has played a great role in the selection,appointment and dismissal of personnel departments.And italso played a huge role in effectively curbing the illegal behavior of leading cadres,Therefore,the audit of economic responsibility is of great significance to the improvement of government administrative ability and the prevention of corruption.As a local government agency,the Economic and Technological Development Zone undertakes the political and economic management work within its jurisdiction.As the main driving force for the local economic development,it is responsible for attracting investment and enjoying the preferential policies of the state.It also provides real estate and production land leasing services to the imported enterprises,andholding a large number of major economic transactions such as government procurement,land acquisition and construction projects.However,as users of financial funds of grass-roots departments,economic and technological development zones are prone to crowding out,embezzlement and even embezzlement.Therefore,it is necessary for audit institutions to strengthen the audit supervision of leading cadres in economic and Technological Development zones,which will help speed up the upgrading and transformation of economic and Technological Development zones.This paper selects the economic responsibility audit project of leading cadres of W City Economic and Technological Development Zone as the research object.Based on the theory of public fiduciary responsibility theory,power balance theory and state governance theory,it adopts literature research method,case study method and field investigation method.From the four dimensions of pre-preparation,audit implementation,audit termination and other aspects analyze the problems existing in the process of economic responsibility audit of leading cadres in W City Economic and Technological Development Zone.This paper finds out as follows: the ignorance of pre-trial propaganda leads to low awareness rate of relevant stakeholders and ignorance of understanding of key business in the district,which leads to the lack of in-depth pre-trial investigation;In the audit implementation process,due to theincomplete preparation of the implementation plan,less attention was paid to the auditing of the investment promotion and social responsibility of the leading cadres of the Economic Development Zone,Moreover,there is a lack of uniformity in auditing practices and lack of communication.In the end of the audit,the evaluation index system is not perfect,which leads to the subjective randomness of the audit results,At the same time,the rules for the definition of responsibility are relatively vague,which affects the objectivity of the audit report results.Finally,there are other problems in the whole audit process,such as: shortage of auditor resources causes deficiency audit during his tenure,the lack of auditors' ability and the mindset limit the depth of the audit,the insufficient use of the results of the economic responsibility audit has weakened the audit effectiveness.In response to the above problems,this paper proposes corresponding countermeasures.The pre-trial preparation link should pay attention to propaganda and do a good job in pre-trial investigation;the audit implementation link should broaden the audit content to form a full coverage of the audit focus,and establish an audit model file and improve the communication mechanism;the audit end should improve the evaluation index system and clarify the responsibility In addition,there are other areas that need to be improved,such as the rational use of audit resources to achieve audit “gate ahead”,enhance the overall quality of auditors and increase the use of economic responsibility audit results.