Study On Economic Responsibility Audit Of Leading Cadres In Town B

With the continuous accumulation of economic responsibility auditing experience of auditing organizations at all levels,the theoretical system of economic responsibility auditing has also been continuously improved.However,the current research on the economic responsibility audit of leading cadres has not been thoroughly deepened into townships.The lowest level party committees and governments in China are towns and towns,and the implementation of the economic responsibilities of leading township cadres is closely related to the level of grassroots economic development,social harmony,and people's livelihood security.Therefore,studying the economic responsibility audit of leading cadres in townships and towns can purify the grassroots political environment,strengthen the management and supervision of cadres,prevent violations of laws and disciplines,establish the prestige of the party and the government in the hearts of grassroots people,promote the construction of efficient and clean government,and help realize the party's 19 th National Congress.The fundamental goal of "unswervingly and comprehensively administering the party strictly and winning the overwhelming victory in the anti-corruption struggle".This paper combines normative research and case analysis.From the perspective of auditing practice,it combines relevant laws and regulations.Firstly,it defines the concept of leading cadre economic responsibility audit.Based on the theory of principal-agent theory,power balance theory and the theory of entrusted economic responsibility,this paper takes B town as the For example,from the audit process,audit content,audit evaluation,and the use of audit results,we found that the economic responsibility audit of township leaders has irregular audit process,narrow scope of audit content,insufficient auditing power,lack of audit funds,and audit evaluation.Lack of unified standards,inadequate use of audit results,the relative lack of laws and regulations,lack of detailed operational details of audit content,insufficient funding for grassroots audits,imperfect audit evaluation index system,imperfect audit mechanism use mechanism are the causes of problems.In response to problems and causes,we propose to improve laws and regulations,strengthen audit planning,introduce operational guidelines for auditing content,strengthen grassroots auditing power,formulate a sound funding guarantee system,establish a scientific and rational auditing evaluation system,and improve the application system of audit results.