| At present,China is in a high stage of social and economic development.Anti-corruption and embezzlement work is the main work in China,among which the most important supervision work is the audit of economic responsibility of leading cadres.The Audit Law gives full and systematic support to the economic audit work in the form of law.By means of economic responsibility audit,the responsibility fulfillment degree of the responsible person in the work process can be effectively evaluated in order to find the source of corruption,so as to carry out effective governance and prevention of corruption.In this process,it can also help the responsible person to improve his or her governing ability.In recent years,China’s township economic development is rapid,township leaders in the local economic development in the key position,so the township leadership economic responsibility audit work is gradually attached importance to.Office performance of leading cadres effective identification,evaluation and audit supervision is the most main township leading cadres economic responsibility audit work,the main evaluation of leading cadres fiscal legitimacy and authenticity of the regional administration,so as to ensure the specification of management of regional economic activity,the effective protection of the villages and towns economy sustainable progress and development.This paper takes the economic responsibility audit theory as the basis,USES theoretical analysis,case analysis and other means in the research process,combined with entrusted responsibility and other related theories,chooses P County Q township as the specific research object.First of all,we carried out a comprehensive survey of the town,obtained relevant data through field research,and systematically analyzed the work of the daily economic responsibility audit of the leading cadres of the town.In the process of analyzing the survey data,it can be found that there are still large defects in the economic responsibility audit work of P county,which are mainly manifested in the lack of balance between audit tasks and resources,the absence of sound audit indicators,the fuzzy division of relevant responsibilities,the lack of standard township audit procedures,the lack of unified evaluation criteria and so on.Finally,in view of the problems existing in the auditing work of P county,the author puts forward some measures for improvement,such as strengthening the construction of auditing talents,standardizing the construction of system,the construction of auditing economic responsibility index and perfecting the construction of law.The results of this study provide reference for improving the audit of economic responsibility of leading cadres in towns and villages. |
