The Study On Economic Responsibility Audit Issues Of Town Mayor In A Town Of Dong Xiang As An Example

Since the 18 th Congress of the CPC,the supervision of power has been strengthening and ten system of power has been completing.we persist in blocking the power into the cage of system,regulating the things and personals with rules,and building a better system for the running of power and supervision.Especially after the3 rd plenary session of ten 18 th CCPC,the nation has seen comprehensively deepen reform in economy,politics,society,and the supervision of power,expecting a more scientific,effective and transparent system of power.As the progress of comprehensively deepen reform,the focus of supervision will be put on the No.1officers.So,the nation needs to regulate the major leaders and strengthen the administrative supervision and audit.It is a Chinese characteristic to audit the major leaders,In this particular background,it is more important to audit,supervise,punish the corruption and protect the national asset.The key to audit the major leaders lies in how to evaluate the fulfillment of economic responsibility objectively,and get a effective result.The goal of audit is to use the result.And a perfect system of using the result needs cooperation among the mandatory department,audit office and the audit object,which can reflect the fairness and authority of the result.The thesis will be divided into six parts.The first part will make a brief introduction about the background and meaning of this study,concluding the academic study of economic responsibility audit which have done before,including the study of contents and methods,current situation,performance evaluation of the audit and thinking and ways of study in this article.The second part will summarize the related theories about the economic responsibility audit briefly,making preparations for the study of economic responsibility audit in A town of Dong Xiang.The third part will take the audit of A town conducted by the Audit Agency of Dong Xiang for example,giving details about the preparations,the process,and the reports of the study.The fourth part will come up with the shortcomings in top-level design,the evaluation system,and supporting measures which facing the present economic audit.The fifth part will give advice in the aspects of duty allocation,evaluation system,using of the results,and the supporting measures to improve the economic audit in A town of Dong Xiang.The sixth part will draw a conclusion which based on the above ideas.This paper combines the academic study with example,finding the theoretical bases by collecting foreign related literature about the audit,and giving acomprehensive analysis and objective evaluation about the shortcomings in top-level design,the evaluation system,and supporting measures of the present audit by taking the A town for example.Facing the problems,this paper also give advice in the aspects of duty allocation,evaluation system,using of the results,and the supporting measures to improve the economic audit.We hope this theory will give help to tell the danger in the audit,provide precautions and reference to improve the supervision system of the major leaders,and contribute to the local economy boost.