The Research Of Utilization Of Economic Responsibility Audit Result Of Leading Cadres

Economic Responsibility Audit derives from the public accountability between the government and the pubic. It develops continuously with the deepening of content of the public accountability. With the developing and perfecting of the reform of our political and economic systems. Economic Responsibility Audit as an audit monitor system with Chinese characteristics has been become the important means to strengthening supervision and management over leading cadres,punishing and preventing corruption, promoteing democracy and legal construction, preservation and increment of the value of state assets. The application of the efficient results is the ultimate goal and key point. And it is the major medium to perfect the supervision system of Economic Responsibility Audit, and serve the economic and social development. At the same time, it is the important guarantee to strengthen monitoring and restriction mechanisms on administrative power, and ascertaining the auditor's responsibility. The application of the Economic Responsibility Audit's results refers to different departments and authority institutions. It needs every department to build an effective system to exert the audit results impartially, directionally and authoritatively.from the practical work of economical responsibility audit, based on the existing economic responsibility auditing theory, This article summarize the experiences of economical responsibility audit of audit institutions at various levels, and make a norm analysis on various aspects about The application of the Economic Responsibility Audit's results. The article is divided into seven parts:the first part is the introduction and mainly introduces the background and the significance, the definition, the status of'economical responsibility audit and research's framework and methods. The second part is the theoretical basis, using public accountability and public choice theory, I research the emergence and development of economic responsibility audit. The third part introduces the main contents, characteristics and environment, involving the application of the Economic Responsibility Audit's results. The fourth part mainly introduces the principle, application procedures, and safeguard measures of application of the Economic Responsibility Audit's results. The fifth part introduces the main ways in the light of deparments that use the Economic Responsibility Audit's results. According to the above analysis, the sixth part puts forward existing problems and reasons about the application of the Economic Responsibility Audit's results in china. Finally, according to the above question, some opinions and suggestions about how to use the result of economical responsibility audit more effectively are made in order to promote the development of the task.