Practice Of Economic Responsibility Audit

Economic responsibility audit is an audit activity aimed at clarifying the management responsibility of the leaders of state organs and state-owned enterprises and institutions.It is a unique audit model of our country.It has become an important grasp of economic governance,social governance and political governance after more than 30 years of development.In this paper,we mainly take the economic responsibility audit carried out by X county audit department to the main party and government responsible person of the X bureau in 2020 as the case analysis object,and analyzes the current process,focus and existing problems of the grass-roots economic responsibility audit through the audit development situation,so as to promote the improvement and optimization of the grass-roots economic responsibility audit.The article is divided into five parts: the first part is to explain the research background and significance of the topic;the second part is to sort out the theory of economic responsibility audit in China,to discuss the main contents and important functions of economic responsibility audit.The third part is to X the county audit bureau to the main party and government responsible person of the X bureau to carry out the economic responsibility audit case,elaborated the present county level audit organ to carry out the economic responsibility audit implementation situation,thus obtains the audit result and puts forward the audit suggestion.The fourth part is through the case example,maps out in the grass-roots economic responsibility audit practice,still has the auditor strength insufficiency,the audit method insufficient efficiency,the audit cooperation is not effective enough,the audit result application insufficiency and so on.The fifth part is to deeply analyze the above aspects of the problems,to the current grass-roots economic responsibility audit practice put forward practical opinions and suggestions,constantly improve the effectiveness of grass-roots economic responsibility audit.