Research On Economic Responsibility Audit In The County Level Administrator Units

Economic responsibility audit was carried out along with the development of the political and economic reform. With Chinese characteristics, the economic responsibility audit plays an important role in some critical area, such as strengthen the ruling party’s supervision and management of cadres, helping the cadres to be incorruptible and self-disciplined, and maintaining financial discipline, etc. The economic responsibility audit also faces many problems in the process of development, especially in the county level administrative department economic responsibility audit. There are a variety of problems and limitations in the implementation process. Therefore, in this paper, combined with the author’s own work in the county (district) level government audit, fully using the method of literature research, historical analysis and case analysis, we studied the limitations and solutions of the economic responsibility audit in county level administrative department.Firstly, we introduced the background, significance, literature review and research methods of economic responsibility audit. We started from the analysis of the problems of economic responsibility audit nowadays, combined with foreign literature of performance audit and theoretical studies of domestic economic responsibility audit, we explained the significance of economic responsibility audit.Secondly, we made a brief exposition of the generation, expand, and deepening of economic responsibility audit in China, using historical analysis. By doing so, we hope to offer people an overall grasp of economic responsibility audit. Then we introduced the economic responsibility audit achievements since2005, and the important position of economic responsibility audit in the county level department.Third, we introduced the relevant laws, regulations, standards and guidelines of economic responsibility audit, demonstrated the legal basis, implementation basis, the concrete implementation method and program of it.Fourth, based on the status of the economic responsibility audit in county level administrative department, combined with the author’s working experience, we analyzed the inherent limitations of the economic responsibility audit in county (district) level administrative department from four aspects:the temporality of tasks, the difficulty in defining the economic responsibility, the difficulty in evaluating the economic responsibility, and the difficulty in making an effectively utilization of the audit results.Fifth, we analyzed the causes of inherent limitations of the economic responsibility audit in county level administrative department, and we got an conclusion as follows:the county level auditing organs couldn’t work with high independence, the audit organization’s status is low, current appraisal way affects the audit fairness, some of the auditors are not competent.Finally, we put forward five aspects of suggestions in system innovation.