The Research On Economic Responsibility Audit Of Party And Government Leaders In Z City

Economic liability audit is a key component in our audit supervision system of socialism with Chinese characteristics,and an important oversight system combined auditing with cadre management.In recent years,economic liability audit is increasingly prominent in its importance,as it has become a new normal to promote the law-based administration of leaders and cadres,as well as strengthen the supervision and restraint of power in the new historical setting where the law-based governance is fully promoted,and the Party self-discipline is exercised fully with rigor.Yet,there is no international experience in place can be borrowed as reference for economic liability audit,and this audit itself is relatively synthetic,political and intricate,with bigger difficulty.Currently,China’s economic liability audit remains under exploration.Therefore,research on the headaches and counter plans in developing economic liability audit,in particular the backbone administrators of the Party at the municipal or county level--who are serving as the key link of transition,is of greatly realistic significance in boosting the healthy development of socioeconomic,and maintaining the orderly socioeconomic operation.This paper profiles the questions and countermeasures on the economic liability audit among the key leaders and cadres in Z city,which are theoretically based on these theories: power restraint and balance,principal-agent,immune system and motivation.Starting with the practice of economic liability audit among the administrative leaders and cadres at local Party organs and governments in H province,literature research,field survey and case analysis are applied to comb the procedure,methods and major contents of economic liability audit among the key leaders &cadres in Z city.Apart from that,some analysis are made herein on the problems and causes in the economic liability audit of party district administrators,with the key leaders & cadres in Z city as examples.These main problems include audit after leaving one’s post,big challenge in audit evaluation,large difficulty in confirming the subject of responsibility,poor continuity of auditing traces,limited disclosure of audit finding,and strained resource of audit.Finally,the ideas and countermeasures are put forward to improve the economic liability audit of the backbone administrators in Z city,so as to tackle these plights.This paper is designed to enhance the audit peers’ understanding of economic liability audit projects by analyzing economic liability audit cases of major leaders &cadres in Z city,making some contributions to enriching the research of economic liability audit in the new climate.