Auditing Of Economic Responsibilities In Local Government Administrators (CPC) Based Upon Public Accountability

Auditing of economic responsibilities develops in the course of reforms in economic and political structure, and it is one of the specific characteristics of Chinese auditing in adaptation to CPC’s supervision on administrators. This auditing system shows very high degree of trust on auditing offices. Not only did auditing results cover governmental interests, but personal future and reputation of those administrators. Administrators seldom violate the law and discipline deliberately due to recent auditing of economic responsibilities. However, a lot of violations are to be done by inefficiency of mechanism construction and superior supervision. It has been made clear that domestic auditing goes wrong in mechanism imperfection, theories misunderstanding, blindness and irrationality in practice, and failure of supervision. After all, hardly any positive effect has been done in management of strengthening supervision.Theories of accountability-responsibilities, concept of auditing in economic responsibilities, and auditing characteristics of CPC government administrators are elucidated. Current issues and present problems are revealed here by auditing process either in relationship between public accountabilities or in local government practice . Studying tools (PEST) are used to analyze relevant factors under theoretical guidance of public accountabilities. Promotion and function is expected to go further in auditing qualities while remedial measures are taken up with legal system, auditing contents, auditing methods, auditing measures, evaluation criteria, and results application.