Research On Economic Responsibility Audit Of Leading Cadres In Towns And Villages

China is now facing a serious task of anti-corruption,and the main measure to routinely supervise our officials is the economic responsibility audit of leading cadres.The economic responsibility audit is the normal way to examine and appraise how well our officials perform their fiduciary duty of public economy for now.The implementation of economic responsibility audit of leading cadres system is an important measure to strengthen the management and supervision of leading cadres at all levels,to promote the construction of party style and a clean government,and to get rid of the corruption from the source.Township,which is the lowest level of China's administrative divisions,and the closest one to the people,is the final end to implement policies from the central government.How well the township main leading cadres fulfill their economic responsibilities means a lot to our economic development and social stability.So the economic responsibility audit to our township main leading cadres is an effective way to make sure the people's livelihood funds put in place,to get through “the last kilometer” of the road to our national policies,and to keep our society fair and stable.However,there are still some problems in the economic responsibility audit of township main leading cadres in our country,so it is necessary for us to keep researching the economic responsibility audit of township main leading cadres.Based on the theory of fiduciary duty and theory of economic man(from the new public management theory),with the methods of literature research,interviews,comparative analysis,field visits to the investigation and study,combined with access to the data,taken the study on how Audit Bureau of QL District do the economical responsibility audit to it's township main leading cadres as an example,this paper describes the basic audit institution's current situation about their work — the township main leading cadres' economic responsibility audit during the term of their office.Then dig out some problems and deficiencies from it.For instance,we don't have enough indexes to audit our township officials for now or even if we do we still have some difficulties to implement it,especially for our basic audit institution.The audit quality is not high enough,the use of audit results is not sufficient are also serious problems that we can't ignore.After analyzing the reasons for the above problems,using comparative analysis method compared the audit performance of the auditing department in America.I put forward some recommendations of perfecting China's economic responsibility audit of township main leading cadres,and expect the further development of China's economic responsibility audit of township main leading cadres.In this paper,I objectively described the development process and current situation of our audit institution at the county level carry out their economic responsibility audit of the township main leading cadres in detail.Combined with the interview survey data,and the history of American audit and their current audit work,I figured out the shortage of China's economic responsibility audit of township leading cadres,and put forward some targeted suggestions.I hoped that China's economic responsibility audit to go farther,and to supervise our officials perform their fiduciary responsibility to the public economy more effectively.