| Economic Responsibility Audit derives from the public accountability between the government and the pubic. It develops continuously with the deepening of content public accountability. With developing of the reform in 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, promoting 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. 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 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.The main object of this paper is exploring the township leading cadres. The main purpose is analysis the present situation of leading cadres economical responsibility audit and summarized the township leading cadres economic responsibility auditing process and achievements, to learn from it and combine with the actual situation of each township to establish appropriate economic responsibility audit mode. The key of economic responsibility audit is to have a good grasp of the audit method, the audit evaluation and to attention the use of the audit results, so for the successful implementation of township leading cadres economic responsibility audit, there must be standardized audit methods and scientific standard of audit evaluation system, but also the use of high attention audit results.This paper from the theory and the practice angle, adopts the theoretical research and the analysis. Based on the principal-agent theory, entrusted with the responsibility theory and humanistic management theory, we discuss the theoretical analysis on the economical responsibility audit production and the development describes the concept, content, method, evaluation and procedures. On the basis of practice in China, we analyze the existing problems. More important, it puts forward the new developing ways and further complete guarantee measures of economic liability audit, hopefully promoting the audit quality and audit effect. The thesis is consists of six parts:The first part of this paper describes the background of the economic responsibility auditing, research significance, domestic and international literature review, the research ideas and methods, and also the frames of this paper; The second part is a basic overview of the township leading cadres economic responsibility audit, including the content meaning of audit, audit methods,audit evaluation and audit procedures; The third section presents the problems and the reasons for the township leading cadres economic responsibility audit; The fourth part is the Chen Zhou city of Hunan province S area as an example, analyzed the villages and towns the economical responsibility audit of leading cadres, and to sum up the experience and lessons, and think about economic responsibility audit to perfect the revelation; The fifth part is analysis for the problem and the reasons to improve countermeasures; The sixth part summarizes the defects of the paper and put forward the outlook for the future.Different types of leading cadres bear the different economic responsibility, audit content will be different. Therefore, in the study of economic responsibility audit is generally aimed at all kinds of study. Through discussion the towns of economical responsibility audit of leading cadres question,that strengthen the cadre management and supervision promote incorrupt and self-discipline, leading cadres correctly perform their duties、from the mechanism and the source to prevent and control corruption、 promote the rule of law, to establish a good image of the ruling party, has an important role to enhance the cohesion and solidarity. But, because of the economic responsibility audit work in a short time, and there is no foreign experience for reference, in the economic responsibility audit practice, there are still many problems and contradictions. No matter from the need to deepen the theoretical view, or from the requirements of the development of reality, the economic responsibility audit problems are significant. Township leading cadres at the grassroots organizations, government organizations, township leading cadres economic responsibility auditing in China started relatively late, but is indeed an indispensable part of economic responsibility audit. Township leading cadres economic responsibility audit is an important task of the audit work involves a wide, heavy workload, a time longer. As Chain’s economic reform of the cadre and personnel to further deepen, township leaders should give full play to the role of economic responsibility audit cadre appointment and removal, promotion, and evaluation work. From the one hand, to establish a scientific, rational economic responsibility audit evaluation index system and standardized audit methodology has a strong practical guiding significance to improve the township leading cadres economic responsibility audit. |
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