Economic Responsibility Audit And Control Effect

Economic responsibility audit as a kind of special audit types in China began in 1985 which develops from the contracted economic responsibility audit to the economic responsibility audit today. Economic responsibility audit which can promote economic power supervision, strengthen the cadre management, promote the construction of national administration, has developed into an auditing system with Chinese characteristics. In 2008, the audit institutions to establish accountability mechanism and promoting the responsibility system as the goal, take economic responsibility audit to more than 34000 leading cadres, transferred 112 to judicial organs of discipline inspection, and found 837 case clues; From January to November 2009, China has completed more than 20000 leading cadres economic responsibility audit, found violations of $10.69 billion, transferred to judicial, discipline inspection organs 67 leading cadres and 164 other people.Since the 18th party, China set off nationwide anti-corruption storm from central to local levels, batch problem executives (official) were arrested, such as LeiZhengFu, Li Chuncheng, Ni Fake, Liu Tienan and Guo Wenxiang, and Li Chuncheng is first arrested provincial officials after the 18th party. In addition to the "tiger" of provincial departmental level, the anti-corruption flurry also strike a lot of "flies", such as shaanxi’s "room sister ". In the face of corruption, Xi Jinping, general secretary has adopted a series of measures to punish corruption, arresting many party and government cadres, especially Jiang Jiemin, which opened the road to anti-corruption. Xi Jinping in the CPC the second plenary meeting said:"to strengthen the restraint on and supervision over the use of power operation, keep the right into the system of cages". Liu Jiayi comptroller for implement of general secretary’s speech spirit emphasized "step up its audit of the macroeconomic policy implementation situation." Corruption is the abuse of power, the economic responsibility audit as a tool of supervision and restriction, how to reinforce the sturdiness of the cage is the problem which urgently needed to solve.This article explores the related background of system of economic responsibility audit, on the basis of present situation of executives (official) corruption, from the height of the national audit and the fusion level executives for the economic responsibility audit governance (official) corruption provides the theoretical support; And try to position economic responsibility audit in governance of corruption; The empirical part selected the 285 cities and municipalities in China’s GDP, population, administration management, education spending and wage levels and the relevant audit data as sample, empirically the effect of economic responsibility audit manage the corruption. The results show that the audit personnel number and the number of corruption in significant positive correlation; the auditor for the amount of illegal and found no significant relationship; the number of corruption last year is found and find out the number of corruption in this year are related. The size of government and find out the number of corruption in positive correlation; Salary level and education level is negatively correlated to the number of corruption. Finally, the article combines the result of empirical study points out the economic responsibility audit in governance executives (top) of the plight of corruption and change.