Study On Optimization Of Audit Process Of Economic Responsibility Of XA Municipal Leaders

With the continuous development and improvement of China’s political and economic system,the implementation process of leadership economic responsibility becomes more complicated,which increases the risk of leadership economic responsibility audit work,and also puts forward higher requirements for the quality of economic responsibility audit work.The audit of leadership economic responsibility is mainly to define the political and economic responsibilities of the leadership cadres of the audited units during their tenure in the department or the economic activities of the unit,so as to provide certain reference for the evaluation and cadre appointment of the organization,supervision organs and other relevant departments.However,most of the previous domestic studies on the audit of economic responsibility of leaders focus on audit methods,risk prevention and other aspects,and there are few studies on the optimization of the audit process of economic responsibility of leaders.Based on this background,this paper adopts case analysis to discuss the optimization scheme of the audit process of economic responsibility.This paper studies the audit case of leadership economic responsibility in BUREAU Z of XA City.First of all,this paper analyzes the current situation of the economic responsibility audit project process of the leader from the main responsibilities,unit financial revenue and expenditure,personnel structure and other aspects of the leader.Then,using data and case studies,Put forward the preparation for the audit of economic responsibility audit process,audit implementation stage,audit report stage of pre-trial investigation contents and the auditor sent mechanism imperfect,the audit did not consider the internal and external environment change factors in the concrete implementation process model and audit method,audit problems qualitative factor of the single and such problems as lack of communication between the audit commission for discipline inspection and supervision organs,And carry on the reason analysis.Finally,combining the contingency theory and the connotation of entrusted economic responsibility theory,using questionnaire survey,expert scoring and other methods,put forward the optimization plan of bureau Z leadership economic responsibility audit process,and use big data technology,establish the exchange platform for auditors and other measures to ensure the effective implementation of the optimization plan of audit process.The optimization of the audit process of leaders’ economic responsibility mainly includes the following three aspects: 1.In the audit preparation stage,it is necessary to investigate the types of leaders’ behavior and the factors affecting the internal and external environment in the work process,and collect relevant information of leading cadres’ task structure,power system and working group statistically.Ii.In the audit implementation stage,the influence of changes in internal and external environmental factors during project implementation shall be considered and the characteristics of leading cadres shall be taken into account.3.During the audit report stage,audit opinions should be put forward from multiple perspectives,not limited to the final audit qualitative,and a power communication mechanism should be established with the commission for Discipline Inspection and supervisory organs.The optimization of economic responsibility audit process is helpful to strengthen the supervision and management of cadres,expose the corrupt and promote the construction of clean government in China.