Research On Auditing Upon The Economic Responsibilities Of The Party And Government Leaders From The Perspective Of State Governance

A number of new goals and requirements have been set since the 18 th CPC National Congress with entirely new ideologies,conclusions and measures having been presented,made and taken in line with the general targets of the country's social-economic development and with the increasing demand for expediting the process of ruling by law.All these have ushered in the entirely new chapter of the state governance in China.It is believed that a well defined mechanism of power restriction and supervision,and a reasonably built view of achievements will provide a great impetus for the sound,steady and sustained development of the country's economy and society.In addition,Liu Jiayi,the Auditor-General,has applied the theory of the state auditing serving as an “immune system” onto the level of “state governance”,which calls for the appropriate timely adjustments to the contents of and emphasis in the current audit of the economic responsibilities of leading officials to make our auditing best compatible with the new situation,tasks and requirements in the regard.To obtain a better understanding of the relations between state auditing and state governing,it is necessary to first understand the roles of audit upon the economic responsibilities of both the Party authorities and government sectors in,and its effect upon,state governance.Viewing from this standpoint,an in-depth study in the regard is advised so as to come up with the theories and paths that would better cope with the new stage,which will,we believe,make the state auditing not to just play a role of supervision but also to extend its role up to a higher level and in broadened fields.It is also believed that the state auditing so upgraded will even better accommodate the state demand for political consciousness in governance.The author tries to conduct an exploration and research of auditing upon the economic responsibilities of the Party and governmental organization from the perspective of state governance.The paper consists of such six parts as: Part One,the background and senses of the research,and the current condition and situation of the researches in the regard in China and in other countries.In this part,the author focuses on describing the methods and ideologies employed and adopted in the research;the Part Two,summarizing the basic principles of economic responsibilities oriented auditing,and stating its impacts on state governance;the Part Three,looking back the history of the development of China's auditupon economic responsibilities,and analyzing the difficulties in the regard;the Part Four,building an efficient evaluation system to handle the differences between results of audit by applying expert scoring method,variation coefficient computing method,and analytic hierarchy process(AHP)method from the standpoint of economic responsibilities audit serving state governance;the Part Five,pointing out the ways out from the difficulties encountered in conducting the audit upon the economic responsibilities of the Party and governmental sectors from the perspective of state governance;and,the Party Six,stating and testing the practical paths taken in terms of the economic responsibilities auditing in Ningxia Region by applying the relevant evaluation indicators during the process of auditing the economic responsibilities of mayor of the City Z and the City A during their terms of office.The testing shows that the proposed paths are practical and foresighted.It is true that the research of the Party and government sectors economic responsibilities auditing serving state governance is still in its infancy with the researches conducted by the state auditing authorities in the regard to result in the improvements on technical level only due to the particularities and the characteristics of the work.Though the paper's attempt in the discussion about the problems with the existing mechanism of economic responsibilities auditing,the resolution of the substantial problems needs the state emphasis on political level,and needs high level reforms and the political consultations between the concerned departments;despite these above,the viewpoints presented in the paper are positive anyway.The paper,after all,provides us with ideologies that can be further discussed and developed.It is believed that we shall approach the objectives and the goals of our researches in the aspect with our ceaseless effort.