Study On Audit Of Economic Responsibility Of Leading Cadres Of Party And Government In Villages And Towns

“Overall strict governance of the party” extends to the grass-roots level.It is particularly important to audit the economic responsibility of the leading cadres of the party and government in towns.At present,the grass-roots audit institutions carry out the economic responsibility audit of township party and government leaders,there are still imperfections.There are many difficulties in audit practice.Therefore,it is also of great practical significance to study the economic responsibility audit of township party and government leaders.In this paper,literature research,case analysis,interviews and other methods are used.First of all,combed the related literature of the economic responsibility audit of the township party and government leaders.Based on the research of domestic scholars,this paper expounds the connotation,subject and object,and audit content of economic responsibility audit of township party and government leaders.This paper constructs the theoretical framework of economic responsibility audit of township party and government leaders.Secondly,this paper takes L County Audit Bureau as an example to carry out economic responsibility audit of township party and government leaders.This paper interviews the audit staff and combines their own work experience of the grass-roots audit institutions.At the same time,the economic responsibility audit of township party and government leaders in other parts of the country should be comprehensively considered.This paper summarizes the problems existing in the audit of the economic responsibility of the party and government leading cadres in the villages and towns,such as the subject,object and method of the audit,as well as the definition,evaluation and application of the audit responsibility.Finally,this paper analyzes the causes of the above problems.This paper puts forward suggestions to improve the economic responsibility audit of township party and government leaders from six aspects: integrating audit resources,improving social influence,exploring new audit methods,accelerating the construction of standards and systems,improving the audit evaluation system,and implementing the application of audit results.Based on the actual cases,this paper discusses the issues related to the economic responsibility audit of township party and government leaders.This paper analyzes its audit subject,object,method,audit evaluation,responsibility definition and resultapplication.This paper summarizes the experience applicable to its work.This paper plays a certain role in enriching the theory of economic responsibility of township party and government leaders,and it can also provide a reference for the related audit work in the future.