Auditing Township Leading Cadres Of Economic Responsibility

Economic responsibility audit (ERA) is a socialist auditing system with Chinese characteristics, which is to strengthen the supervision of leading cadres, boosting the leaders to be incorruptible and self-disciplined, promoting the leading cadres’ administration according to law, and improving the their decision-making ability and management level. It can inspect tenure of leading cadres’ implementation of the economic responsibility through the ERA, preventing and controlling corruption from the root. It is also an effective measure to enhance the level of leading cadres’ruling.In recent years, the ERA to leading cadres has become more and more important tasks of the whole audit work gradually. The proportion of occupied in the whole audit work is bigger and bigger. With the development of the practice, the theoretical research of ERA to the leading cadres is also increasing. However, we are still in a fledging period for the economic responsibility auditing research to the township leading cadres for the moment. As a principal grass-roots level of government in China, the situation of the township leading cadres’ economic responsibility directly relates to the issues of agriculture and stability problem at the grass-roots level. It has a pivotal role to safeguard the China’s grass-roots farmers’ interests. It also has theoretical significance and practical significance to research the ERA of township leading cadres. In this paper, through the example of H town in Yangxin county of Hubei province, studying the situation of main leading cadres’economic responsibility fulfillment in tenure in H town, hoping to find out successful experience and deficiency in the villages and towns through analyzing and summarizing the specific practices to the main leading cadres’ERA in H town and find out the feasible countermeasures in view of the problems arising from the audit process.This article first defined the related concepts to the township leading cadres’ ERA and introduces the related theory, laid the foundation for this study. Second, it studied the basic factor of the township leading cadres’ERA, respectively from four angles-basis, the basis of laws and regulations, basic features, main contents and basic program, to grasp the relevant institutional basis of this study from the macroscopic and microscopic. Then, based on field research experience by myself, taking H town of Yangxin county as a specific case, it reveals some common problems of the township leading cadres’ERA through a careful study. This paper mainly discusses four aspects on the township leading cadres’lack of consciousness of rule of law and finance management problem, ERA’s evaluation system problem, the issue and use of audit results, and economic responsibility audit security focuses. Finally, it put forward thorough countermeasures to deeply analyze four angles-perfect the ERA regulations and strengthen law enforcement supervision of financial funds, set up scientific evaluation system of ERA, optimize the apply of audit results and improve the safeguard mechanism of ERA, hoping to provide some effective suggestions and countermeasures for promoting the theory and practice development of township leading cadres’ERA.