The Research Of Economic Responsibility Audit’s Issues: Based On Synergetics

Economic responsibility audit is accompanied by political and economic reformin China and developed an innovative audit system with Chinese characteristics. Withthe deepening of economic system reform, the reform of the political system in fullswing and the acceleration the process of democracy and rule of law, economicresponsibility audit is playing an increasingly important role in the nationalgovernance. Especially the new leadership group of Party and state attaches greatimportance to the construction of the party’s team, and sets off a nationwide upsurgein anti-corruption. In this new situation, economic responsibility audit is ushering innew opportunities for development.From the economic responsibility audit theory, Synergetics to a certain extentmakes up for the deficiency of traditional economic responsibility audit theory.Synergetics and the economic responsibility audit have theoretical fits. AndSynergetics provides a new perspective for the development of economicresponsibility audit, that including synergy governance and management synergy.From the present practice of economic responsibility audit, economic responsibilityaudit has synergy which is still in a low level or subconscious. This present situationto a certain extent affects the synergy effect.Through summary and bold conception of the synergy points in economicresponsibility audit, this paper has built a new model of the economic responsibilityauditing based on Synergetics. The model is respectively built from the macrostrategy synergy, middle-level management system and the micro operation synergyto helping economic responsibility audit producing management synergy to increaseefficiency and effect, and eventually to serve the national governance. Subsequently,this model was brought into a real economic responsibility audit case analysis to pointout the synergy fits in case, and use the model to reconstruct the process of case in themicro operation for application. This paper hopes to cause the academic circle and thepractice circle to pay attention to the synergy for applying Synergetics in economicresponsibility audit to promote the development of economic responsibility audit.