Township Party And Government Leading Cadres Term Economic Responsibility Audit Function Study

The duty of economic accountability audit is one of the core issues in researches of economic accountability audit. Recognizing it properly and clearly, we can not only settle the relationship between audit department and other supervisory parts, but also improve economic surveillance system in our country. The development of economic accountability audit indicated that such system design is not totally born from the inner of the audit institutions, but a gradual evolution driven by certain Party and government leading bodies. It is an important portion of our cadre superintends system and an available measure for government administration. Being a unique audit system created by China, the duty of economic accountability audit should be based on the object of economic accountabilities. Auditors shall evaluate the economic accountabilities of the principal leading cadres scientifically and reasonably.In this research, the duty of economic accountability audit was investigated by analyzing one typical economic accountability audit case in which the auditees were some leading cadres of a township government, the most grass-roots level in our country. The main conclusions of this study are as following:Firstly, the auditees should be expanded. The principal leading persons of government, departments and middle sectors are the three levels. The period of middle-term economic accountability audit should be adjusted to one year and that of term-end economic accountability audit should include the whole working time of the auditees. Furthermore, the auditors should adequately utilize any other kinds of the audit results to promote economic accountability audit.Secondly, a United Audit pattern, including the audit institutions, other relevant government departments of the joint meeting, the internal audit institutions and the social audit institutions, should be established as quickly as possible. In the meantime, because of the absence of some necessary premises, such as high-level independency, it is valuable and necessary to improve the duty of economic accountability audit in institution, procedure and technology.Thirdly, the economic accountabilities should be divided into personal decision-making accountability and personal decision-implementing accountability. In some serious collective decision-making mistakes, the personal responsibility should be separated and the person should be punished. With standardized evaluation and quantified criterion, we will establish and improve the accountability system and the conversation system. The results of audit will be linked with the personnel management to the leading Party and government cadres. All of these measures will constantly consummate the dominant mechanism in using the results of economic accountability audit.