Research On The Evolution And Optimization Path Of Economic Responsibility Audit Of Leading Cadres From The Perspective Of Institutional Chang

On the third Plenary Session of the 18 th CPC Central Committee,General SecretaryXi Jinping proposed that the overall goal of deepening the reform in an all-round way is to develop and improve the socialist system with Chinese characteristics.In light of China’s actual conditions,we have made important strategic decisions to promote the modernization of the national governance system and governance capacity.As a kind of supervision mechanism,national audit plays a very important role in the modernization of national governance by effectively playing the function of supervising and serving governance in the national governance system.The development of economic responsibility audit system began in the 1980 s.The earliest model is the factory director’s economic responsibility leaving audit.As an important part of home audit,although economic responsibility audit came into being under the special institutional background of our country,it continues to develop with the transformation of the concept of national governance.However,the function of economic responsibility audit in serving the modernization of national governance is also limited,mainly because of its limitations in its own positioning,relevant systems and mechanisms and audit techniques and methods.Under the background of full coverage of audit supervision,economic responsibility audit requires audit institutions to comprehensively audit the economic responsibility audit supervision objects within the legal scope within a certain period.In the face of limited audit resources,how to optimize the allocation of resources and achieve the goal of full coverage of economic responsibility audit has become an urgent topic that audit institutions have to think about.The research of this paper includes the study of domestic and foreign literature,which is divided into six parts.Using the theoretical framework of North’s institutional change,this paper analyzes the development and evolution of economic responsibility audit.The impact of the current economic environment,political environment,legal environment and technical environment on economic responsibility audit leads to the inevitable result of the evolution of economic responsibility audit at this stage.Taking the practice of launching the classified management system of economic responsibility audit objects in P District of S City as an example,this paper makes a detailed distraction from the changes of the system,so as to provide an objective evaluation for the economic responsibility audit of leading cadres to better play a positive role in promoting social governance,strengthening the supervision of district management cadres,strengthening the internal restriction mechanism,and doing a good job in the construction of Party style and clean government,As the basis for the appointment and assessment of district management leading cadres,explore a better path to realize the full coverage of the audit of the economic responsibility of leading cadres.