Study Of China's Economic Responsibility Audit Accountability System

After the audit storm in 2003, academics and practitioners are looking forward to a further audit accountability. Audit storm is bound the norm of leading cadres at all levels, passes through in the authority movement throughout. Audit accountability with the audit as a breakthrough, which is to enhance administrative efficiency, enhance an important aspect of the credibility and executive power of the government. Based on the investigation and verification, leadership responsibilities or the accountability of persons of the sector units which have problem need to be directly accountability, shall be held strictly responsible. Otherwise, the building of responsible government would be difficult to implement. Moreover, China's basic conditions of economic responsibility is the most important responsibility of our government, therefore the key of the responsibility of government accountability audit is to strengthen accountability to economic responsibility ,the accountability of economic responsibility audit, as our government audit accountability to build and perfect entry point. At present,the theory and method of accountability and economic responsibility audit has a relatively rich study, but for the accountability of economic responsibility audit is little research.The economic accountability audit accountability is an important accountability way, this article attempts is exploring the further consummation of the audit accountability from the view of economic accountability audit, provides the reference suggestion for our country's audit accountability's further consummation. First of all, this chapter using the method of literature, carding the theory of economic responsibility audit at home and abroad ,pave for future research. The second chapter is clear about the economic accountability audit accountability the main body, the object, the scope, the procedure and the accountability principle, realizes the economic accountability audit accountability standardization, provides some theoretical analysis for our country's audit accountability. The third chapter has carried on the analysis from the macroscopic stratification plane to our country's audit accountability present situation, summarized our country's audit accountability developing process, discovered that there are questions:audit accountability of the legal basis for the irregularities, he accountability main body not to be unitary, audit accountability mechanism is not comprehensive and so on,which largely affected the effect of economic responsibility auditing accountability to the government's economic responsibility.Then the fourth chapter carries on the analysis to our country's economic accountability audit result implementation's situation, using descriptive statistical analysis the problem were found of economic responsibility audit, and the result of the usage of the accountability system of economic responsibility audit accountability subject, methods a detailed analysis, and summarize results of China's economic responsibility audit the use of the characteristics and problems. Finally the fifth part proposed the related corrective measure: The economic accountability audit legislation's legalization, working mechanism's coordinated, the audit work quality's enhancement as well as the environment improvement, and proposed that the economic accountability audit must further consummate the development achievements accountability.