A Case Study On The County Magistrate’s Economic Responsibility Audit Of County A

As China’s unique means of economic supervision,economic responsibility auditing is now widely used by governments and enterprises,accord with the needs and trends of social development.From the function of economic responsibility audit to the government and enterprises,it is not only beneficial to supervise the economic behavior of leaders,but also can strengthen the organization and management of enterprises to improve management efficiency,which is one of the important factors in maintaining financial order.In addition,the local government is the foundation of the whole country,and plays an important role in the whole process of receiving the instructions from the higher level government and transmitting to the lower level management organizations.Therefore,the research on the economic responsibility audit of the local government leaders is particularly important.Considering that provincial and municipal governments and state-owned enterprises are still the main research objects of economic responsibility auditing,and few local governments at the county level and below,this paper is based on county-level government leaders and cadres,this paper first understands the main research ideas on economic responsibility auditing and learns from experience,then the meaning,characteristics,objectives,content and procedures of economic responsibility auditing of county-level leaders and cadres are introduced in detail.In addition,with the experience of participating in the economic responsibility audit work of the X Municipal Audit Bureau,we conducted an in-depth study on the whole process of auditing the economic responsibility of county governors,including the audit subject and object,audit planning,audit implementation,audit report and audit rectification,with a view to auditing the leading cadres in County A,some problems and the reasons for the problems can be derived,and to improve the audit.Furthermore,it proposes corresponding suggestions for improving the audit operating procedures,and it is expected that these suggestions can offer assistance for the economic responsibility audit of countylevel leading cadres in the future.In the local government economic responsibility audit,some relevant information,such as the audit implementation plan,audit report,audit rectification report,etc.are confidential documents,so some content cannot be fully explained,and some data have been modified.