Economic Responsibility Audit Of Local Government Operation Effect Research

With the deepening and development of China's economic system and political system reform,economic responsibility audit as a Chinese characteristics with the audit model also will be generated.It played an important role in strengthening the power restriction,implementing the deepening reform,promoting the leading cadres to administer according to law,and steadily promoting the construction of the party's work style.This paper begins with the theoretical basis of economic responsibility audit,analyzes the basic connotation and motivation theory of economic responsibility audit.Then through the current situation of the implementation of the economic responsibility audits of the local governments,it is found that the auditing object of the party and government leading cadres is gradually expanding,the auditing object level is gradually improved,and the economic responsibility audit work is gradually standardized.But the economic responsibility audit transfer processing and implementation of the number of processing are increasing year by year,the initial description of economic responsibility audit has achieved some success,but also shows that China's party and government leaders in the presence of considerable size of dereliction of duty.Since the class and the government has been generated,the administrative discretion of all levels of government there are different degrees of expansion.Corruption is rooted in government power.An audit is one of the economic control ways to ensure that economic power is properly exercised and that the entrusted economic responsibility is effectively fulfilled.The implementation of economic responsibility audit can inhibit the growth of corruption,is an important way to effectively prevent and control corruption.Economic security is an important goal and necessary prerequisite for advancing the modernization of state governance system and governance capability.The issue of local government debt,which is represented by debt rate and risk control,has been the focus of social concern and the national audit.With the expansion of local government debt and the increase of debt risk,the function of economic responsibility auditing immune system becomes more and more prominent in debt risk control.National audit supervision will gradually become a norm,the local government debt risk control and economic responsibility audit supervision will also be an important measure to safeguard national economic security.In view of this,taking the local government data of 31 provinces,autonomous regions and municipalities in China from 2008 to 2014 as the research samples,this paper examines the effect of local government economic responsibility audit from the aspects of power monitoring and economic supervision,and draws the following conclusions:(1)Power monitoring and economic supervision-oriented economic responsibility audit with theoretical and practical support.Anti-corruption policy emphasizes the full coverage of the economic responsibility of the leading cadres,the economic responsibility audit anti-corruption and the role of prevention of debt risk has been significantly strengthened.(2)Economic responsibility audit in the party-led co-governance structure to promote accountability.(3)Economic responsibility audit can't completely curb official corruption and over-financing behavior,economic responsibility audit to achieve power monitoring and economic supervision to be effective to achieve the path to meet the power monitoring and economic supervision objectives,behavior and effectiveness,economic responsibility audit accountability trends Economic supervision and political supervision and integration.So it aims to further promote anti-corruption work,enhance the government cleanliness,strengthen the local government debt supervision,made the following recommendations:(1)Promote the economic responsibility audit power monitoring and economic supervision organically combine to form an effective internal supervision and control,to ensure the full use of economic responsibility audit results,and then to enhance The purpose of government governance efficiency.(2)Starting from party dominated co-government type governance structure,strengthen the function of economic responsibility audit of the anti-corruption collaborative governance,promote the anti-corruption work and modernization of national governance.(3)Strengthen the national audit immunity,improve the sound to control the size of local government debt,to prevent local government debt risk of economic responsibility audit management mechanism to protect the economic security and maintain the stability of the national economic order.