Research On Risk Analysis And Control Of Leading Cadres'economic Responsibility Audit

With the deepening of the reform and opening up as well as the reform of the political and economic system in China,the requirements for the monitoring of economic rights are higher and higher.The economic responsibility audit of leading cadres is conducive to normalizing their behaviors and promoting the construction of a clean government.Because of the characteristics of economic responsibility audit,such as wide audit scope,high requirements,great difficulty and complex environment,there may be audit risks caused by poor operation effect in the process of economic responsibility audit.In July 2019,the general office of the CPC Central Committee and the general office of the State Council issued the "Regulations on economic responsibility auditing of leading leaders of the party and government and state-owned enterprises and institutions",which thoroughly implemented Xi Jinping's socialist ideology with Chinese characteristics and the nineteen great spirits of the party,adhered to the centralized and unified leadership of the party on auditing work,and focused on the economic responsibility of leading cadres.To restrict and supervise the operation of power,we should implement the requirements of "three distinctions".At the same time,the report of the 19 th National Congress of the Communist Party of China put forward that we should improve the people's system of ownership,take the development of socialist democracy as our goal,comprehensively consider deepening the reform of the institutional and administrative system,improve the supervision system of the party and the state,and win the overwhelming victory in the fight against corruption.We should further name the key points of controlling audit risk and improving audit supervision in China Seeking a breakthrough.Therefore,we should further improve the economic responsibility audit system,so as to control the risk of economic responsibility audit,ensure the quality of audit,reduce corruption,promote the integrity of the audited leading cadres in politics,administration according to law,transparent governance,and improve the level of scientific management.The research content of this paper is divided into five parts.Firstly,the research methods and innovations are determined by describing the research background,research significance and literature review at home and abroad.Secondly,on the basis of summarizing the public management theory,the entrusted responsibility theory,the risk management theory and the power balance theory in the risk of economic responsibility audit at home and abroad,the paper draws lessons from the existing theories In some literatures,the current situation of economic responsibility audit,the risk points of economic responsibility audit risk and the causes of economic responsibility audit risk are analyzed.Through selecting the panel data of 40 cities in China from 2007 to 2016 as sample data,this paper makes a quantitative analysis on the operation effect of economic responsibility audit.The results show that the economic responsibility audit force and the economic responsibility audit recommendations have a negative correlation with the corruption of our leading cadres,and the economic responsibility audit force and the economic responsibility audit implementation force have a positive correlation with the rectification effect of our leading cadres.Finally,combined with the results of empirical analysis,the following suggestions are put forward: to improve the professional ability of economic responsibility auditors,to stand on the audit spirit,to strengthen the communication among member units,to establish an individual evaluation system,and to continuously enhance the audit ability in accordance with the law;to regularly conduct routine audit,to increase the exposure,to find out the breakthrough of audit,to deeply investigate major issues,and to strengthen the key leadership of economic responsibility audit institutions We should deepen the supervision of "two rights" and strict accountability,expand the depthand breadth of economic responsibility audit,promote the rectification of economic responsibility audit,and play the role of economic responsibility audit.