Study On The Township Leading Cadres Economic Responsibility Audit Based On Governance

As China's development enters a new era,political and economic development will undergo profound changes at present and in the long run in the future.Many new problems and challenges have emerged in the national governance system.Realizing the good governance of the country and safeguarding the healthy and stable operation of the social economy are the ultimate goals of social governance in each country.The national audit has developed from "economic supervision theory" to "economic control theory",and then to "immune system theory",and finally to the "state governance theory." So far,it has become a key element of national governance.At present,many explorations have been carried out both at home and abroad in response to the two issues of national governance and auditing.However,the economic responsibility audits of township leaders have been less studied.Townships,as the most basic primary government agencies in our country,play a particularly important role in our national governance system.The implementation of economic responsibility audits for township leading cadres is an effective means of finding governance problems.Based on the theory of national governance and national audit,this paper,through a deep analysis of the internal relations between national governance and economic responsibility audit of leading cadres,concludes that the latter is not only a unique form of current state audit,but also a key element of national governance.It will serve as a very important tool and means for conducting supervision and review of the power operation process,avoiding the abuse of power and combating corruption.Then,through the research on the basic situation,project organization,implementation stage,and audit results of two township leading cadres' economic responsibilities audited in Jia County in 2014 and 2016,some of the data were analyzed and combined with the experience during the work process.At the emergence stage,the economic responsibility audit of township and township leading cadres in China has the following problems:(1)The current definition of liability is too general.After the audit discovers problems,it is difficult to define the responsibilities of audited leading cadres because of lack of a sound economic responsibility evaluation system.(2)the township leading cadres economic responsibility audit involves all aspects of rural development.To conduct a comprehensive audit of it,it have high request both on the number of audit staff and the professional requirements.The current lack of audit resources results that part of the term economic responsibility audit project that not been completed until the leader transferred to a new position,the economic responsibility audit is lack oftimeliness.(3)Except part of audit system reform pilot provinces,most of the implementation of audit institutions in China is "dual leadership" mechanism,namely:the higher level audit authority leads the audit business,and the administration is under the leadership of the local Government.Under this audit system,the implementation of the audit business is affected and restricted by the local government,the audit independence is not strong;(4)The leader economic responsibility audit work leading group is established.However,there are not too many demands or requests on the membership departments in the actual work.Multi sector cooperation is difficult to achieve;(5)Because of the particularity of economic responsibility audit,the disclosure of the economic responsibility audit report is not mandatory.Many leaders believe that the presentation of the economic responsibility audit report is the end of the audit,and ignore the audit opinion and subsequent audit rectification,which cause inadequate audit results.According to the problems found in the current China's township leading cadres economic responsibility audit,the following countermeasures and suggestions are proposed:(1)Construct the township leading cadres economic responsibility evaluation system according to the actual situation of rural development;(2)Promote the audit occupation construction,strengthen the audit power.Project training and theoretical study are combined to improve professional qualities.At the same time,expand the audit team,select people form multi subjects;(3)Improve the current audit system,considering the promotion,the insurance of the independence,the performance evaluation and the other aspects.(4)Establish and improve the working mechanism of the leading group of the leaders economic responsibility audit,formulate corresponding clear responsibilities of each member of the unit.Establish a feedback mechanism,improve the coordination between various departments;(5)To strengthen the audit results disclosure system,perfect the audit rectification and tracking system,establish and implement strong and effective accountability system,improve the system of audit recommendations,so as to ensure the economic responsibility audit of the audit results can be reasonably used.Through these strategies and suggestions,we hope to play a positive role in improving some problems existing in the economic responsibility audit of township leading cadres at the present stage,and contribute to the scientific development of the national governance system.