The Analysis Of Improving The Legal System About Auditing The Leading Cadres’ Economic Responsibility

With the continuously renewing the concept of the rule of law, the public pay more and more attention to the leading cadres law-based administration, which will inevitably raise the requirements to the national leading cadres of the party and government to fulfill their economic responsibilities by law. In the meantime, referring to the audit supervision subjects, the standard be higher by audit reform currently. Therefore, it is urgent to study and improve the legal system of auditing the leading cadres’ economic responsibility by combing with the new requirements and standards.In this paper, the author takes the audit of the leading cadres’ economic responsibility as the studying object, adopts a variety of methods to review the legal system about its details, the forming process, the current situation and so on. The author believes that there are still some problems in the practice of this legal system: Firstly, the level of this legal system is not higher enough. Secondly, the independence of the auditor is insufficient. Thirdly, the authority of the audit is not appropriately. Fourthly, the process of the audit is not easy to operate. Fifthly, the definition of the legal responsibility is vague. The last is the lack of the regulation of the coordination mechanism. All those problems make the legal basis is insufficient for the auditor to fulfill their job. Therefore, to deepen the audit reform, it is necessary to improve the legal system about auditing the leading cadres’ economic responsibility. To solve the problems which existed in the audit of the leading cadres’ economic responsibility, this thesis analyzes the existing regulation by 3 aspects including the legal relationship, the rights and obligations and legal responsibilities, and gives the ideas to improve the system. These ideas focus on the following points: Promote the subject status of audit of the economic responsibility, and keep the independence of the supervision rights of the audit. Improve the related process of substantive law of the audit of the economic responsibility, enforce the supervision of the subject’s behavior, optimize the relevant legal rules of the procedure, and make sure the rights and obligation be fulfilled. Then, follow the principles of the law, expanse the audit authority and meanwhile guarantee the examinee’s legal rights and interests. To give a clearer definition of the law responsibility, establish and perfect the legal responsibility system in the principle of parity of authority and responsibility. On the one hand, use legal sanctions to limit audit subject exercise discretion, on the other hand, push the party and government leaders to use the economic power legally and correctly.