Research On "1+N" Economic Responsibility Audit Of Party Secretary Of Area A

At present,China is in the crucial stage of reform and development,and it is in the critical stage of development.Audit is regarded as an important force to promote development,while economic responsibility audit is the product of the socialist system with Chinese characteristics and plays an irreplaceable role in China’s development.Economic responsibility audit promotes the sustainable and coordinated development of economy and society.Therefore,China’s desire for the effectiveness of economic responsibility audit is increasing day by day.On December 8th,2015,the Chinese government website published the "Implementation Opinions on Implementing Full Audit Coverage" issued by the General Office of the CPC Central Committee and the General Office of the State Council.With the publication of the Opinions,in response to the requirements of implementing the Opinions,all local audit institutions have promoted full audit coverage,promoted the modernization of national governance capacity and governance system,and implemented the work in various directions.The "two overall plans" of audit,which combines the audit project itself with the organizational methods adopted in the implementation of audit,is an effective countermeasure to promote the full coverage of audit.In order to conscientiously implement the Opinions,audit institutions at all levels break free from the shackles of ideas,put forward new ideas,innovate organizational methods,solidly promote the "two overall plans" of audit,and innovatively adopt audit organizational methods such as "1+N" audit in many places to conduct audit work.The "1+N" audit is a fusion innovation of methods and organizational methods under the "two overall plans".An audit team launches around a key audit project,is related to several audit projects,and is divided into primary and secondary projects,with the main project as "1" and the secondary project as "N",and issues "1+N" audit reports.Carrying out economic responsibility audit under the "1+N" audit organization mode can effectively reduce the phenomenon of repeated audits,thus promoting the improvement of audit efficiency and saving audit resources.At the same time,the common ground of each audit project is comprehensively utilized to ensure in-depth and thorough audit and effectively promote the full coverage of audit.Starting from practice,it is of great practical significance to study and analyze "1+N" economic responsibility audit in detail.According to the theory of public entrusted economic responsibility and the theory of state governance,this paper innovatively constructs the framework of "1+N" economic responsibility audit model from the perspective of general economic responsibility audit through logical deduction and case analysis,and takes the "1+N" economic responsibility audit of district party secretary in A as a case study,starting with audit institutions,audit teams and other audit subjects,and starting from the basic elements of audit.This paper makes a more in-depth analysis of the "1+N" economic responsibility audit of district party committee secretaries in District A,and finds out the main problems existing in the audit process,which are divided into four aspects: audit plan,audit methods,auditors and audit conclusions.The problems found mainly include repeated submission of "1+N" economic responsibility audit data,complicated data management,deviation of audit focus,unreasonable process arrangement,strong dependence on external majors,insufficient reserve forces and auditors’ audit content.The main reasons for these problems are the expansion of the scope and content of economic responsibility audit under the "1+N" audit organization mode,the incomplete formulation of audit plans,the lack of communication between audit institutions at all levels,the strong subjective will of audit results evaluation,and the insufficient attention paid to the application of "1+N" economic responsibility audit results.Finally,the optimization suggestions are put forward,such as coordinating the "1+N" audit plan,filling the "1+N" audit force,perfecting the "1+N" audit evaluation standard,and promoting the establishment and reform of the bank.The research results of this thesis can provide reference for other "1+N" audit organization for economic responsibility audit.As an audit case that innovatively adopts "1+N" audit organization for economic responsibility audit,the problems it presents are representative to some extent.Through the research and analysis of these problems,the optimization suggestions put forward in this thesis have certain applicability to other auditors who adopt "1+N" audit organization for economic responsibility audit,and at the same time can inspire more innovative audit organizations.