Study On The Risk Of Economic Responsibility Audit Of Party And Government Leading Cadres

Generated by the audit is based on the separation of ownership and management.With the emergence and development of the corporate system,property ownership and management gradually separated,the client will give the trustee to manage the delivery of their own property,the trustee entrusted shall be borne by the entrusted responsibility,this responsibility is accountability because of asymmetric information between the client and the client needs to know the trustee is a comprehensive and effective implementation of the accountability,and the trustees have confirmed that they work hard to eliminate demand client concerns,will produce independent audit institutions on the basis of the trustee economic responsibility.Performance audit in order to meet the needs of both sides.China is the people’s democratic dictatorship,the state system will determine the masses of the people is the principal,the government is a trustee,people’s government needs to report the result of her work.In promoting China’s socialist modernization construction process,in order to strengthen the supervision and management of leading cadres,from the source to prevent and control corruption,leading cadres to promote self-discipline,comprehensive economic reysponsibility,in accordance with the law,reasonable,efficient allocation and use of funds,the economic responsibility audit of leading cadres economic responsibility came into being.The audit of leading cadres is unique to the auditing system of our country,is the national audit authority in accordance with the law during his tenure of leading cadres or state-owned enterprises leaders department where the financial activities of the real,legitimate,leading cadres to fulfill the economic benefits and personal responsibility Ren,abide by discipline supervision and discipline,verification and evaluation activities.The correct definition of economic responsibility of leading cadres,the key points in the process of audit risk analysis,analysis of its causes,so as to effectively control the risk,the audit department to better play its oversight responsibilities assessment of Party and government leading cadres,has an important the significance of theoretical guidance.This paper from the perspective of theory and practice,adopt the method of case analysis and case analysis combined with the theory of economic responsibility,and economic responsibility audit based on the theory of leading cadres of economic responsibility audit risk background,theoretical basis,concepts,characteristics,make a systematic study on the main problems existing in the audit practice and the corresponding solving measures.In the theory of leading cadres economic responsibility audit risk on the basis of combining the actual cases of Township village of Chunan County song Secretary of economic responsibility audit,further explore the countermeasures to control the risk of economic responsibility audit of leading cadres.In terms of deepening theory The need to see,or from the requirements of the development of the audit,the study of the risk and control of economic responsibility audit of the party and government leading cadres is of great significance,and has an important guiding significance for the actual work.This paper is divided into four main parts.The first part is an overview of the economic responsibility audit of leading cadres,mainly expounds the concept and the causes of the risk,discusses the relationship between Party and government leading cadres of economic responsibility audit and accountability,reveals the accountability is the party and government leading cadres of economic responsibility audit based the study defined;the concept of risk of economic responsibility audit of leading cadres of the characteristics;the second part is the leading cadres of economic responsibility audit case.Through the description and analysis of specific cases in the research contents mentioned in the former part of the overview and the evidence of the next part will study the problem to be guided;The third part according to the case analysis and economic responsibility audit of leading cadres of our party and the status quo,puts forward the under resolved audit scope,audit content,audit goal dislocation,not in place,policy implementation audit is not enough,not involved in natural resource assets outgoing audit and other major problems;the last part is proposed to solve these problems to expand the scope of the audit,improve audit content,strengthen the audit objectives,outstanding performance audit,and strengthen the regulatory policy implementation audit,the natural resource assets outgoing audit into the economic responsibility audit project and Countermeasures to solve them.