Study On Economical Responsibility Audit Of Government

Economical responsibility audit of government, refer in particular to a higher level supervise activity of auditing authority or other auditing organization, accepting the commission of the relevant department, according to national laws and regulations and relevant policies, auditing the authenticity, legitimacy and benefit nature of financial revenue and expenditure of the department or unit when leading cadre holding a post, and the responsibility to relevant economic activity the leading cadre should shoulder, and apprising the economic duty how the leading cadre fulfill. China does, Run by the government to print and distribute "at county level following party and government leading cadre economical responsibility audit temporary provisions term of office" in May 1999 and "state-owned enterprise, and state holding enterprise leader economical responsibility audit temporary provisions term of office", indicate that economical responsibility audit is already included in the range of country auditing formally. It is the inevitable results of economic system and political structure reform that improvement of the importance of economical responsibility audit.The first part of this text is an introduction. This part of contents describe the development of economical responsibility audit of government at first, and point out the meaning of studies on Economical responsibility audit of government. I summarize the domestic and international research regarding economical responsibility audit. It is the frame and content of the whole article finally.Second part is the theoretical question study of economical responsibility audit. In this part, I carry on deep analysis on theoretical foundation of economical responsibility audit and the function in agent relation, on the basis of analysis of agent and economical responsibility, analysis of audit supervision and agent.Part three is the content of economical responsibility audit。At the present stage, economical responsibility audit should focus on the validity of internal control, legitimacy of finance, rationality of leader behavior. It should distinguish economical responsibility, dispel various acts and efforts for expediency.The four part discusses the procedure and methods of economical responsibility audit. The procedure includes accepting a commission, confirming project, preparing for audit, carrying out audit, the stage of ending.The sixth part, I research the problem of economical responsibility audit appraise first, I define the concept of audit appraise and economical responsibility audit appraise, and then I propose the characteristic of economical responsibility audit appraise compared with other kind problems that should be abided by of audit appraise. Then I propose some important method of economical responsibility economical responsibility audit appraise.