Study On Several Problems Of County Economic Responsibility Audit

Economic Responsibility Audit is a audit work with Chinese characteristics, it plays a very important role in safeguarding national economic security, strengthening the financial law and discipline, strengthening restriction and supervision to the authority. Along with these years further development of this work, Economic Responsibility Audit work have made remarkable achievements, and explorated and accumulated some good experiences and practices. But Economic Responsibility Audit in our country has carried out for only twenty years, especially the theoretical guidance and practical experience of the district of the Economic Responsibility Audit is very lack, there is no ready-made model to follow, and all kinds of new situations and new problems emerge in endlessly, the auditors puts forward the new higher requirement to constantly adapt to the new situation, the new idea, the new ideas to look at and planning, from different angle to do Economic Responsibility Audit work. The author is engaged in the practice of the Economic Responsibility Audit work, through to the basic theory of the Economic Responsibility Audit, to carry out the Economic Responsibility Audit work in the Lixia district of Jinan city as an example, pointing out the existing problems and causes in district of Economic Responsibility Audit in our country, and combining with actual situations, puts forward the corresponding countermeasure, to realize the useful exploration in district of Economic Responsibility Audit. Hoping the research to the further development of Economic Responsibility Audit work play a role.This paper first analyzes the significance of Economic Responsibility Audit, and defines the object, scope and content of the district of Economic Responsibility Audit, making readers not only understand the Economic Responsibility Audit, but also have a further understand to the district of Economic Responsibility Audit. Secondly, according to the Lixia district of Jinan city of Economic Responsibility Audit as a case of development, the study found that the transference Economic Responsibility Audit in our county play a great role in the supervision of the serious financial discipline and corruption reached the other means incomparable effect. Although the district of Economic Responsibility Audit work has made some achievements, won the auditees leadership and the trust of the masses, but the problem faced with still cannot small gaze, including area county auditing department power shortage, audit standard is not standard, the audit results using low degree. In this, this paper argues that it should be emphatically from the following aspects to promote the district of Economic Responsibility Audit work in our country, namely, to establish scientific and reasonable audit evaluation index system, to improve the Economic Responsibility Audit of the safeguard mechanism, straightening out of the economic responsibility audit cooperation mechanism, the implementation of economic responsibility audit supervision, the whole process of the cadre system supporting reforms.This paper focuses on the establishment of the audit evaluation index system development. The first principle is introduced in the index system establishment and choosing the matters need to pay attention to, and then from on macroscopic the leadership of the area and the leadership of the department of financial payment activities,assets, construction and management decision-making, management business evaluation analysis, and through the purchase of fixed assets as an example to explain in detail the audit the selection of evaluation indicators and settings, select a case for the actual analysis to be an audit evaluation. But because of the actual situation of each unit is different, if use quantitative research method is not only difficult to undertake unity, and easy to audit risks, therefore, based on the economic responsibility audit evaluation research, mainly adopts qualitative research method.