Case Study On Economic Responsibility Audit Of The Leading Cadres Of The Party And Government Of Department A

Economic Responsibility Audit is a Chinese characterized audit mechanism,which originated in the 1980s and has been carried out in China for many years.It has become an important means to supervise the power of leading cadres.With relevant laws,regulations and systems being improved day by day,it has become an important part of the supervision system of the Party and the country,and an important tool to promote the modernization of China’s governance system and governance capability.In 2015,the General Office of the Communist Party of China and the State Council General Office issued ’the Framework Opinions on Several Major Issues Concerning the Improvement of the Audit System’ and‘the Implementation Opinions on the Implementation of Full Audit Coverage’.We need to further deepen the economic responsibility audit of leading cadres,and strengthen the breadth and depth of economic responsibility audit.According to statistics,since the 18th National Congress of the CPC(2013-2018),there have been more than 210,000 leading cadres been audited,including more than 200,000 leading cadres of the Party and government and more than 6,000 leading personnel of state-owned enterprises.According to the newly revised ’Provisions on the Audit of the Economic Responsibility of the Leading Cadres of the Party and the Government and the Leading Personnel of State-Owned Enterprises and Institutions’ in July 2019,the objects of economic responsibility audit include the leading cadres of the Party and government and the leading personnel of state-owned enterprises and institutions.Therefore,strengthening the audit of the economic responsibility of the leading cadres of the Party and government is the inevitable requirement of deepening the audit of the economic responsibility in an all-round way and realizing the full coverage of the audit of the economic responsibility.Firstly,this paper sorts out and summarizes the related literature,and finds that there are still many defects and deficiencies in the actual operation of the Party and government leading cadres’ responsibility audit,which needs further standardization and perfection.Secondly,citing the latest laws,regulations and data at present,the author selects the departments under the jurisdiction of CNAO’s dispatched offices,and takes the economic responsibility audit of the leading cadres of the Party and government in Department A as an example.This paper analyzes the audit subject and object,the audit objective,the audit content,the implementation process and the audit report,finds out the problems existing,analyzes the reasons,and advances some suggestions for improvement.It is expected to better guide the auditing practice of the economic responsibility of the leading cadres of the Party and government in the future.At present,there are many researches on the economic responsibility audit of the leaders of provinces,cities,counties,state-owned enterprises and universities in China.However,there are few case studies on the audit of the economic responsibility of the leading cadres of the Party and government in the departments under the jurisdiction of CNAO’s dispatched offices.This article unifies the author’s work experience,unifies the theory and the practice organically,and provides certain practice instruction.The deficiency is that the audit plans and audit reports of the leading cadres of the Party and government at present involve secrets.Therefore,in this case,the author carried out some technical treatment so as not to reveal the secrets.The department name,functions and corresponding data were replaced and the real data could not be used.