The Government Accountability The Economic Responsibility Audit Problems And Countermeasures

The audit accountability institution based on the core content of the economic accountability in safeguarding state and people’s fundamental interests is not only the level of institutional innovation boldly and rational practice, and it is past historical regression choice. This is accord with our current characteristics of political and economic background of the actual needs with economic responsibility audit supervision as government accountability for constructing and perfecting. But for the economic responsibility auditing in Chinese government accountability institution, it exists issues with institution construction, evaluation, and audit results using with the institution design. Therefore, with this context, this paper emphasis on analyzing economical responsibility audit institution status and existing problems with the methods of induction, empirical literature, comparative analysis, and puts forward countermeasures to improve institution design and further promote the economic responsibility auditing institution design of innovation in government accountability for constructing and perfecting the aspect to play a leading role.The paper focuses on the following two aspects:one is the attempt to explore economic responsibility audit organization institution status, power and transformation. Main design framework is established in the central and local levels economic responsibility auditing administration under the state council and local governments, listed in sequence, the agencies affiliated with nation audit office and local audit institutions, the functions of the two brands by the state council and the local government shall give its setting, separate independently economical responsibility audit supervision and administrative supervisory function. The auditing organs shall execute by provincial audit institutions, to vertical leadership pilot auditing organs by the central government direct management of vertical, and the gradual transition to all funds by the central finance burden. The other hand is trying to design economical responsibility audit evaluation system details based on audit objects with different classification. It is mainly to classified design and research general and individuality index to five kinds of economic responsibility of leaders for the local party and functional departments, institutions, state-owned enterprises and state-owned enterprises and state-owned (including state-owned holding company).