Study Of Utilization Of Economic Accountability Audit Result In Annuli Province

The economic accountability audit is the Chinese unique audit modality and derives from the accountability theory which is the important factor in completing the state governance and the valid measure in restricting the official’s power running. The economic accountability audit implies the audit offices implement the supervision, certification and evaluation over the truthfulness, legality and performance of the sectors and entities’public finance, finance or enterprises’assets, liabilities and profits losses as well as the corresponding economic activities according to the laws and regulations, while the sectors and entities were in charge of by the chiefs of communist party and government. The economic accountability audit plays the important role in strengthening the supervision over officials, restricting the power running, strengthening the construction of the party’s cleanness and honest ness, preventing and punishing the corruption and promoting the harmonized development of economy and society.Annuli province is one of the pioneers in probing the economic accountability audit. Early in the year of1985, the system of outgoing certification of factory directors was in experiment. In the year of2001, the audit was made experiment over officials of prefecture level. As to2003, the officials of prefecture level were in audit jurisdiction totally. In March2005, the utilization method of economic accountability audit outputs over chiefs of communist party and government in their tenure (trial implementation) was issued. In2010, the economic accountability audit was conducted over the chiefs of communist party and mayors synchronously of the municipality directly controlled by the provincial government.The dissertation was directed by the economic accountability audit theory, combined Annuli province practice of economic accountability audit and learned experiences from the other district’s corresponding practices, followed the thought of issues introduction, issues analysis and issues solution. Through the status study of Annuli province economic accountability audit, the dissertation analyzed the current economic accountability audit’s deficiency, especially the issues concerning the utilization of audit outputs, such as the absence of definition criteria and the scientific and uniform evaluation criteria, the unsound matching mechanism of the outputs utilization of economic accountability audit and the unreasonable transformation of economic accountability audit’s outputs, the insufficient outputs opening to the public, etc.. Based on above-mentioned issues, the dissertation probed into the further completion of system construction, the utilization mechanism of outputs, the form of the audit classified evaluation index’s in economic accountability audit which was supported by the accountability theory and the state governance theory. The dissertation started from the standardizing and improving the utilization of audit outputs, concluded with putting forward the idea of completing the outputs utilization of Annuli province leader economic accountability audit, merged it into the direction and supervision over the development of Annuli province economy and society,provided the theory reference for the practices of economic accountability audit modality innovation.