| The report of the 20 th CPC National Congress stressed the need to "improve the supervision system with unified leadership,comprehensive coverage,authority and efficiency of the Party,improve the power supervision and restriction mechanism,take inner-party supervision as the leading role,promote the coherence and coordination of all kinds of supervision,and let power operate in the sun." This fully reflects the current audit and supervision work plays an unusual role in the Party and national supervision system,which is important for the security of national property,the maintenance of social fairness and order It is essential to ensure the healthy development of the economy.As an audit method with Chinese characteristics,economic responsibility audit is the main form of supervision and management of the subject of economic responsibility,and also an important means of restricting its economic behavior.It is of great significance for promoting the construction of a clean and honest party style and anti-corruption work.Based on the methods of literature analysis and case study,this paper studies the economic responsibility audit activities of the director of the office of the T municipal government.First of all,it introduces in detail the specific project of the economic responsibility audit of the director of the office of the T Municipal Government,including the audit background and the basic situation of the T Municipal Government,the three stages of preparation,implementation and reporting in the audit process,and the audit results,including the main performance,main problems and audit recommendations of the audited leading cadres;Secondly,through the analysis,we found the current situation of the economic responsibility audit of the director of the office of the T municipal government,including the imperfect economic responsibility system,the unclear division of responsibilities,the lack of cooperation between the process departments,and the lack of results application effect;Thirdly,it analyzes the causes of the problems in the economic responsibility audit,including the insufficient attention to the economic responsibility audit,the difficulty for auditors to define the economic responsibility,the lack of efficient inter-departmental synergy,and the lack of application mechanism of the audit results;Finally,based on the actual situation in China,four feasible improvement measures are put forward: improving the implementation capacity of government economic responsibility audit,accurately defining responsibilities,giving full play to the role of joint meetings and leading groups,and strengthening the rectification of audit problems and the application of results.The innovation of this paper is that the research content focuses on the leading cadres of the grass-roots government,narrows the scope of the research,and puts forward countermeasures and suggestions to deepen the economic responsibility audit of the director of the office of the T municipal government from the perspective of concrete practice,which is more targeted and operable.The case study clarifies the specific leadership responsibilities and is more targeted at the research object.This paper further enriched the case study of China’s economic responsibility audit,not only strengthened the effective supervision of leading cadres,but also effectively implemented the democratic political system in China.It is hoped that the research in this paper can improve the current situation of economic responsibility audit in T City,effectively improve the audit capacity of audit institutions,and provide some help for the improvement of economic responsibility audit in other regions,and contribute to the optimization of economic audit work. |