Research In Economic Responsibility Audit Of Leading Cadres

As a unique economic supervision system in China,economic responsibility audit is the inevitable result of China's audit and national development,it is also an important way to improve the internal supervision mechanism,make up the loopholes in management and promote the construction of a clean and honest government.China's economic responsibility audit started late,the audit model and audit methods are not standardized,at the same time,theoretical and practical research are lacking,there are still many problems in practice.Based on the summary and review of the theory of economic responsibility audit of leading cadres,combined with the theory of governance,this thesis introduces the development process of economic responsibility audit work in T City.Taking the economic responsibility audit project of leading cadres of S unit as an example,the thesis also analyses the current problems of economic responsibility audit practice in T city,making recommendations on how to strengthen the economic responsibility audit,so that it can play a greater role in the governance of the country.Through the analysis of the case and the reality of current economic responsibility audit of leading cadres in City T,this thesis argues that City T's current economic responsibility audit of leading cadres in the following aspects: firstly,"appointment before auditing" makes the audit result ineffective;secondly,the audit methods and technological level lag behind,;thirdly,the application of audit results is not standardized;lastly,the independence of economic responsibility audit is deficient.At the end,combining with the theoretical basis,the thesis puts forward four proposals to the economic responsibility audit,which providing new ideas and methods and improving the efficiency of economic responsibility audit.