Research On Economic Responsibility Audit Of Department Leaders

Economic Responsibility Audit is a unique auditing method in China.The implementation of economic responsibility audit aims to enhance the awareness of leading cadres' economic responsibility and supervise the ability of leading cadres to perform their duties,thus constraining and standardizing the economic behavior of leading cadres.effect.Economic responsibility audit has been carried out in China for many years and has become an important means of supervising the power of leading cadres.Relevant laws,regulations and systems have become increasingly perfect.It has become an important part of the party and state supervision system,and promotes the modernization of China's governance system and governance capacity.Important tool.The “Framework Opinions on Improving Some Major Issues in the Auditing System” and the “Implementation Opinions on Implementing the Full Coverage of Auditing” issued by the “Two Offices” in 2015 require further improvement of the coverage of economic responsibilities audits of leading cadres and the enhancement of the breadth of economic responsibility audits.depth.The object of economic responsibility audit includes not only the “top leaders” of party and government organs and state-owned enterprises,but also the leading cadres of the broad government departments.Therefore,strengthening the economic responsibility audit of leading cadres of departments is an inevitable requirement for comprehensively deepening economic responsibility audits and realizing full coverage of economic responsibility audits..Taking the economic responsibility audit evaluation of the director of a city planning bureau as an example,this paper uses literature research,case analysis,questionnaire survey and other methods to compare and analyze the research dynamics of economic responsibility audit,the central and provincial laws and regulations on economic responsibility audit,and analyze On the basis of the theoretical basis of economic responsibility audit and defining relevant concepts,on the basis of this,firstly,the main problems of the economic responsibility audit of the departmental leading cadres are summarized,the reasons for the problems are discovered,and some deepening of the economic responsibility audit of the department is proposed.Suggestions.Then,taking the economic responsibility audit evaluation of the director of a city planning bureau as an example,focusing on the construction of the economic responsibility audit evaluation index system of the department leading cadres,and applying the evaluation index system to the audit of the economic responsibility of the director A,and finally analyzing the evaluation results.In order to contribute to deepening the economic responsibility audit of leading cadres.