Research On Economic Accountability Audit Of Party And Government Leading Cadres At County And Department Level In S City

Economic accountability audit is an important part of the socialist auditand supervision system with Chinese characteristics.In July 2019,the two offices revised the Provisions on Economic Accountability audit of Major Leading Cadres of the Party and Government and Major Leaders of State-owned Enterprises and Institutions(hereinafter referred to as the2019 Provisions)to improve the economic accountability audit system.The leading party and government cadres at the county level are responsible for the economic and social development of a region,and auditing the performance of economic responsibility of leading party and government cadres at the county level plays an important role in supervising and promoting economic accountability audits and social and economic development at the grassroots level.At the same time,City S has been conscientiously implementing the instructions of the central and provincial audit committees,actively promoting the "five strong auditing" actions,and continuously promoting the work process of economic accountability audits of party and government leaders at the county level and above.Therefore,it is necessary and urgent to investigate the current situation and problems of economic accountability auditing of party and government leaders at the county level in S city.This paper uses field research,statistical analysis,case study analysis and hierarchical analysis to study the current situation of economic accountability audits of county-level party and government leaders and cadres in S.It analyses specific cases of economic accountability audits of county-level party and government leaders and cadres in S,and explores the existence of economic accountability audits of county-level party and government leaders and cadres at the present stage,based on theories of state governance,public fiduciary agency theory and synergy theory.The main problems of economic accountability auditing for county-level party and government leaders.The study found that:the current economic accountability audits of county-level party leaders and cadres tend to be consistent in their perception of objectives,have a strong audit focus,generally use joint and collaborative audits,and pay more attention to the rectification of problems,while there are also problems with audit forces contradicting audit tasks,lack of innovation in the use of audit techniques,lack of clarity in evaluation indicators,and inadequate use of results.The case analysis found that the economic accountability audits of county-level leaders in urban S had problems such as incomplete audit content,unreasonable classification of the types of problems found,lack of quantitative indicators for audit evaluation,and audit results not being made public.Therefore,starting from the common problems,we propose countermeasures in four aspects: coordinating audit tasks and audit forces,innovating audit techniques and methods,improving the evaluation index system,and strengthening the disclosure and application of audit results,and constructing an evaluation index system for economic accountability audits of county-level party and government leaders and cadres in S.It is important to strengthen the supervision and management of local party and government leaders and cadres in S,and to enrich and improve the theoretical system of economic accountability audits.The significance of this paper is that the questionnaire will be used to evaluate the economic responsibility of cadres.The innovation of this paper lies in the combination of questionnaire analysis and specific case analysis to summarise the problems existing in the current practice of economic accountability auditing of county-level party leaders and cadres in S city,and put forward targeted countermeasures and suggestions to provide reference for the audit work of party leaders and cadres in S city and other counties;combining the theory of national governance,the theory of public fiduciary responsibility and the theory of synergy,it constructs a six-factor economic accountability audit index system for county-level party leaders and cadres.This paper presents a six-factor system for evaluating the economic responsibility of cadres at the county level,and provides practical references for conducting economic accountability audits of cadres at the county level.