Research On The Improvement Of Z CPA Firm's Economic Responsibility Auditing For Shatian Country's Village Committees

Nowadays,with the development of primary-level democracy,the economic responsibility audit evaluation is also advancing in grassroots level.under such circumstances,it's necessary for us to development a new system to evaluate the Village committee's performance.In order to strengthen the construction of primary-level democracy,and feed the information to the common people and senior governments,it's important for us to evaluate cadres' performance,and it's also a key point in this new generation.In 2017,with the work of replacing of the Village and Neighborhood Committees in Ningxiang county,the work of economic responsibility audit evaluation was also began.Excepting the internal audit station,we can also see the joining of accounting firm,which brought us a new view to think the work of economic responsibility audit evaluation.How to development the practical affairs of the economic responsibility audit evaluation is a key point in the this generation.As a CPA,it's also a good chance to expand the business scopes and strengthen the cooperation with the governments..This paper is finished by combining the theories and pratical case studies.Based on the introductions of related concepts of the economic responsibility audit evaluation for village committees and related theories,this paper introduces the cases of Ningxiang county ' s economic responsibility audit evaluation for village committees by using the example of Shatian country,and elaborates on the backgrounds,basis,present situation,and conclusions.Then,by basing on the problems this paper points out in this paper and the reasons why these problems exist,this paper put forward such suggestions in the order of workflow for the improvement of the economic responsibility audit evaluation for village committees in Ningxiang county by using the theories and previous experience we have known and basing the present situation of the Shatian country,including changing the traditional thoughts and Auditing model,trying to use auditing information systems,improving the profeesional qualities of employees,optimizing the process,and trying to establish a evaluation index system which suits the present situation,and,last but not least,in response to the problem that the CPA firm didn't pay attention to follow-up Auditing,we suggest Z CPA' s firm to strengthen the communication and cooperation with relevant departments in order to make the audit report valuable and whether the reforms are put in place.