The Analysis On The Economic Responsibility In The Government Accountability Construction

Economic responsibility audit is the main form and an important part of government accountability. It is a monitoring system with Chinese characteristics, and of great practical significance in government accountability construction. After our auditors'many years of efforts and exploration, we accumulated a wealth of practical experience and won widespread awareness and concern. In recent years, it is undeniable that economic responsibility audit has obtained some achievements, but fundamentally, economic responsibility audit is a wholly new field, from theory to practice, and then from the system specification to implementation, are still facing great challenges and opportunities for development, these difficulties need to be improved, surmounted and studied from the theoretical level on the basis of practice.Currently, the role of economic responsibility audit in government accountability system is still not very clear. This dissertation will clear the effects and significances of economic responsibility audit in government accountability system, highlight the importance of economic responsibility audit. Although there are many literatures about performance audit at home and abroad, the field that performance audit expanded so far, in application and in interdisciplinary field, is comparative limited. This dissertation mainly researched the existing problems of economic responsibility audit in government accountability system, and then makes suggestions of precaution and control of it, hopes that it can improve Chinese economic responsibility audit in the further, promote the construction of the government accountability, and expedite the establishment of responsible government.This dissertation based on the standard methods, according to the government accountability system and economic responsibility audit theory, and combined with the present situation of the government accountability construction, investigated the relevance of the government accountability system and economic responsibility audit, analyzed the existing problems of economic responsibility audit in the government accountability system, and then learned from foreign successful experience of Britain and America, putted forward effective measure to complete Chinese economic responsibility audit in touch with the actual situation.There are five parts in this dissertation, specifically, part one, which is preface, introduces the background of this study and related literatures at home and abroad, and explicates direction of thinking, research approach and basic framework of writing. The second part is a summary about basic theories of economic responsibility audit in the government accountability system. First of all, it recalled the development course of the government responsibility system, and on the basis, it cleared the definition of the government accountability system. And it demonstrates meanings of the government accountability, also gives the meaning of the content, objects, procedures of economic responsibility audit, Finally the dissertation revealed the relevance of economic responsibility audit and the government accountability system, analyzed the effects and significances of economic responsibility audit in government accountability system, economic responsibility audit is an important manner and part of government accountability system and also cleared the importance of economic responsibility audit in the government accountability system in the further.The third part analyzed main existing problems of economic responsibility audit, and carried out a comprehensive analysis that attributes to problems. The dissertation analyzed the problems in economic responsibility audit in the government accountability system from multiple perspectives, specifically included:the inadequacy of the audit subject, not yet formed the force with the accountability; the range of the auditing is narrow, caused the accountability not comprehensive; the evaluation system of audit is not sound, makes it no basis for accountability; the use of audit results is inadequate, out of touch with the accountability. At the same time the dissertation did thorough analysis of causes in depth, for example, the own constraints of audit authority; the depth of content and time frame is insufficient and so on.The fourth part draws on the foreign experience of the economic responsibility audit in the government accountability system (government performance auditing). This part mainly listed the US and UK government as references. From the audit standards, specific operation procedures of government performance audit, exposed the experience of the two countries, summarized the characteristics of the two governments'economic responsibility audit and evaluated the measures of governments'economic responsibility audit. And at the same time I thought the revelation for the Chinese economic responsibility audit. Such as:perfect the structure and mechanism of economic responsibility audit; Implement the system of audit results opening; Improve the professional quality of auditors; strengthen the relevant laws and regulations and so on.The fifth part discussed the measures of economic responsibility audit in government accountability system, against the causes of these existing problems of the economic responsibility audit in the government accountability system, and takes the advantage of the successful experience of foreign governments'successful experience. The dissertation proposed measures to complete economic responsibility audit from the respects of improving audit system, expanding the scope of the audit, strengthening the mechanisms of the use of the auditing results, to hope that economic responsibility audit could play the greatest effectiveness in government accountability system. At the same time, this part indicated that it is necessary to strengthen the cooperation between various departments and improve the awareness of government accountability in the economic responsibility audit.