| It's one of the core problems of modern democratic politics to supervise and constrain powers.In order to build and perfect socialist democratic politics system and market econmy system,it is necessary to bring power under control.Audit is playing an important role in supervising and constraining the economic power.Especially,the economoic responsibility auditing is an effective measure to prevent corruption,to enhance honest political construction and to promote good atmsphere of the Party in power. The economoic responsibility auditing is both an economic supervision system with Chinese charateristics and an innovation of modern auditing system in China.Howerver, the theoretical research on the economoic responsibility auditing is far behind its practice and there is little systemnatic and deep researches on the topic.The author considers that the determination of target economic responsibility and the designing of accountability performance report are the'development bottlenecks'for conomoic responsibility auditing.Thus,the author considers it necessary to study the target economic responsibility and the accountability performance report.In this dissertation,the author attempts to determine of the target economic responsibility and to design the accountability performance report.The following issues are included in the papenthe expansion of public accountability,the framework of target economic responsibility,the difference of target economic responsibility among five types of leaders, the designing of the accountability performance report based on the target economic responsibility.Because of some limitation on the acquisition of the data for empirical reseach,the dissertation is involved in exploratory case study.This dissertation is composed of seven chapters.Chapter One,as an introduction,covers the describing background,issues,structure and methods of the research. Chapter Two is about theoretical analysis,serveing as the theoretical foundation and the logic of the whole research.After analyzing the expansion of accountability and the implication of public accountability,the author tries to expand the public accountability,which is equity responsibility.Meanwhile,it's hierarchy stucture in the public accountability.The first level is security responsibility and compliance responsibility.The second level is economic responsibility,efficiency responsibility and effective responsibility.The third level is social responsibility and environmental responsibility.The top level is equity responsibility.In Chapter Three, the author,based on accountability theory,tries to determine the target economic responsibility frameworkThe framework contain subjects,objects,principles,ways and contents:(1) the subjects contain the National People's Congress,the Party committees,the State-owned Assets Supervision and Administration Commission of the State Council,Administrative and individual.(2) the objects contain the secretary of the local Party committee,the government official,the public organiztion leader and the state-owned leader.(3)the principles contain equivalence of power and duties and importance,verifiable(4) the ways are determined by legal, by the target economic responsibility documents,by appointment,by contract,by inaugural.(5)the contents contain security responsibility,compliance responsibility,performance responsibility,social responsibility,environmental responsibility, equity responsibility,internal control responsibility.Chapter Four is about the determination the target economic responsibility among five types of leaders. (1) For secretary of the local Party committee.The subject is the Party committees.The ways are determined by target economic responsibility documents,by appointment and by contract.The contents contain security responsibility,compliance responsibility,performance responsibility, social responsibility,environmental responsibility and equity responsibility. (2) For the local government leaders, The subjects contain the National People's Congress,the Party committees.The ways are determined by legal, by the target economic responsibility documents,by appointment,by contract and so on.The contents contain security responsibility,compliance responsibility,performance responsibility,social responsibility,environmental responsibility,equity responsibility and internal control responsibility. (3)For the government departments leaders, The subjects contain the Party committees,high-level government.The ways are determined by legal, by target economic responsibility documents,by appointment,by contract and so on.The contents contain security responsibility,compliance responsibility,performance responsibility, social responsibility,environmental responsibility, equity responsibility and internal control responsibility.(4)For the public organiztion leader, The subjects contain the Party committees and high-level government. The ways are determined by legal, by the target economic responsibility documents,by appointment,by contract and so on. The contents contain security responsibility,compliance responsibility,performance responsibility, social responsibility,environmental responsibility, equity responsibility and internal control responsibility.(5)For the state-owned leader, The subject is the State-owned Assets Supervision and Administration Commission of the State Council.The ways are determined by legal, by the target economic responsibility documents,by appointment,by contract,by inaugural.The contents contain security responsibility,compliance responsibility,performance responsibility, social responsibility,environmental responsibility, equity responsibility and internal control responsibility.In Chapter Five,the author designs the accountability performance report. Firstly,the author analyses the compiling method,the compiling foundation, the compiling skills of performance and accountability performance reports in the USA and the UK.Secondly, the author concludes the work report in China.At last,the author designs a series of the accountability performance report,which contain the security responsibility report,the compliance responsibility report,the performance responsibility report, the social responsibility report,the environmental responsibility report, the equity responsibility report,the internal control responsibility report.Meanwhile, the author constructs the economoic responsibility auditing method,which focus on accountability performance report.In Chapter Six,the author offers an exploratory case study.The author determines the myor's target economic responsibility and accountability performance report in Sichuan Province.In Chapter Seven,the author comes to the main conclusion and points out its limitations and directions of the later study.There are several innovations in this dissertation. Firstly,the author expands the public accounatbility implication,and analyzes the connotation of'economic responsibility' in the economoic responsibility auditing.The author expands the public accountability.Meanwhile, the author sets up hierarchy stucture in the public accountability. The first level is security responsibility,compliance responsibility. The second level is economic responsibility,efficiency responsibility,effective responsibility.The third level is social responsibility,environmental responsibility.The top level is equity responsibility.Secondly,the author determines the target economic responsibility and the designing of accountability performance report.The target economic responsibility contain economic security responsibility,compliance responsibility,performance responsibility, social responsibility,environmental responsibility, equity responsibility,internal control responsibility.Also, the author determines the target economic responsibility framework among five types of leaders. The accountability performance report contain the security responsibility report,the compliance responsibility report,the performance responsibility report,the social responsibility report,the environmental responsibility report, the equity responsibility report and the internal control responsibility report.Thirdly, the author establishs the economoic responsibility auditing's method,which focus on accountability performance report.The tradutional audit focus on financial reports.While the economoic responsibility auditing focus on accountability performance report.
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