The Case Study On The Economic Responsibility Auditing Of The Leading Cadre In Y Town

As an auditing system peculiar to our country,economic responsibility audit,though just one of the audit supervision activities,has its own special meaning.The major purpose of auditing is to,through supervision,ensure the integrity and security of all assets,the reliability of the accounting information,and clarify the managing responsibilities of the managers.Therefore,broadly speaking,any kind of auditing can be classified into different forms of economic responsibility audit.In this paper,the author chooses the narrow explanation of the concept of economic responsibility audit to study,aiming at the economic responsibility audit to principals of state-owned enterprises or state-owned holding enterprises,and the outgoing leading cadres of state organs.In recent years,because the economic responsibility auditing to the leading cadres enhances annually,the economic responsibility audit becomes an important part of daily auditing activities,and the proportion is gradually increases year by year.With the accumulation of practical experience,the study of theoretical system of the economic responsibility audit tends to be mature and complete.However,for now,the researches of economic responsibility audit to the leading cadres of villages and towns mostly stagnant,with no innovative theoretical research.Villages and towns are relatively smaller units to reflect social and economic functions.As the government principals on the most basic level,the leading cadres of villages and towns play an important role in the local area.Their practices of economic responsibilities directly influence the local economy,social harmony and people's livelihood improvement.Thus it is meaningful to study the economic responsibility audit to the leading cadres of villages and towns.Combined with the working experience of economic responsibility audit of his own,this author,from the perspective of basic level,starts with a economic responsibility audit case of a secretary of party committee(named C)in Y Town.Through the auditing research of the performance of economic responsibility of this cadre during his term of office,this author analyses,classifies and conclude the case.At the meantime,combined with the new trend of today,this author tries to figure out the major problems that the leading cadres are facing in economic responsibility audit nowadays.Then,with references to the relevant theoretical researches,find out the countermeasures to solve thoseproblems,wishing to enhance the further development of the economic responsibility audit to the leading cadres in towns.