The Issues And Countermeasures Research In Economic Accountability Audit In Anhui Province

The dissertation initiated from clearing the basic meanings and characters of audit and economic accountability audit, briefly introduced the domestic and foreign theories of audit and economic accountability audit which included the public accountability theory, the new public management theory, economic man theory, etc.. The dissertation was based on the economic accountability audit practices in Anhui province, connected the related theories to practices, analyzed the prominent issues in economic accountability audit practices in Anhui province which included the insufficient opening to public of economic accountability audit’s information, no deep integration of economic accountability audit and performance audit, no forming of evaluation system over economic accountability audit, the gap between the competence of practitioner and the demand of economic accountability audit. The dissertation explored the cause of the issues which included no forming of scientific audit idea, no establishment of deep cooperation framework in corresponding sectors, insufficient opening of economic accountability audit, subsequently put forward the four principles of promoting Anhui provincial economic accountability audit which comprised principle of opening, principle of efficiency, principle of fair and principle of key points emphasizing, whereafter aimed at the issues above-mentioned, referred to the practices of various regions and put forward the recommendations of promoting the economic accountability audit.