Research On Operating Effects Of Economic Responsibility Audit In The Perspective Of Accountability

The audit of economic responsibility is gradually established and developed with the deepening of economic system reform.It embodies the basic requirements of economic and political system in transition.The audit effect has had an important impact on the development of China's audit.The operating effect of economic responsibility audit depends not only on the efficiency of on-site audit,but also on the follow-up audit accountability.In recent years,it still exists such phenomena as“paralysis”,“ignorance” though National Audit Office has continuously achieved great results with expanding the scope of the audit and opening the results of audit.Therefore,with the perspective of accountability,this paper analyzes the situation of accountability in China and studies whether the existing accountability can effectively improve the effectiveness of China's economic responsibility audit or not,hoping to provide a theoretical basis for improving the audit effect of economic responsibility,which has practical significance to enrich the system of audit accountability and to promote the future development of economic responsibility audit.Firstly,this article comes up with the imperfect system,the incomplete accountability of the existing accountability work with analyzing the current situation of accountability in China from the aspects of accountability system,accountability result and punishments status.Secondly,it analyzes the relationship between accountability and economic responsibility audit by means of multi-factor regression analysis with using the data from 2008 to 2014 which selected from 31 provinces in China.The research shows that the enforcement of economic responsibility audit has promoting effect on the operation.Furthermore,the punishment enforcement of accountability could promote the operation of economic responsibility audit.It is the most effective to deal with personnel and case of audit survey unit and proposed quantity.Furthermore,the punishment enforcement of accountability has promoting effect on the enforcement of economic responsibility audit.For example,transfer cases,the amount involved and the transfer handler are valid for the number of offenders,the rate of fiscal revenue growth and the fiscal expenditure.After the comparison,we found that the economic responsibility audit process,taking into account the accountability factors,can effectively reflect the operating results.However,the number of audit personnel is not helpful to promote the effect of accountability.Finally,according to the previous analysis,this paper puts forward the countermeasures to strengthen the laws and regulations of economic responsibilityaudit,increase the accountability of economic responsibility audit,establish the working mechanism of economic responsibility audit accountability,and improve the use of economic responsibility audit results.From the perspective of accountability it does the developing study on economic responsibility audit.Thus it will make further improve on the operational effect of China's economic responsibility audit in practice.