Study On The Time Limitation Of Economic Responsibility Audit Of County - Level Administrative Units Based On Immune System Theory

Since the auditing generated from the commission of public accountability, scholars have been unceasingly studying into the connotation of auditing, thereby forming different theories. After the "economic supervision theory" and "economic cybernetics", upon the requirements of the Scientific Outlook on Development, "the theory of immune system" put down roots in the land of socialism with Chinese characteristics and began to develop. "the theory of immune system" requires that the State Audit play defense, diagnosis and warning functions. And the generating of economic responsibility audit is to meet the needs of China’s reform and development, thus it is an important part of the national audit system with Chinese characteristics. It has the responsibility of supervising leading cadres to perform their duty and regularizing cadres’behavior, so as to achieve the purpose of improving the cadre management, maintaining the state property and safeguarding the interests of citizens. Thus, the economic responsibility audit needs to play its initial role under the guidance of "the theory of immune system". With practice unfolding, problems existing in one thing gradually emerge. So the economic responsibility audit of the county (district) level administrative units begins to highlight its inherent limitations. In this context, this paper takes the economic responsibility audit projects in which the author was involved as case study, combining personal experience to analyze projects. This paper uses the literature research methods, case analysis methods and standard research methods to study the existing problems of the research object and give research directions and specific solutions.The first part is divided into the first, second and third chapters. After setting forth the research background, significance and development condition of the proposition, this paper cuts in from the angle of " the theory of immune system" and explains the significance and effects of improving the auditing timeliness to consummate the economic responsibility audit on the basis of literature research.The second part is the fourth chapter, using case study methods to analyze the basic process of the economic responsibility audit of the county (district) level administrative units and to point out the internal and external factors that affect the auditing timeliness in the process of economic responsibility audit.Finally, the fifth chapter use standard research methods. By integrating the analysis in the previous chapters, the author proposes suggestions for improving economic responsibility audit of the county (district) level administrative units, based on the results of the case study.