The Research On The Problems And Countermeasures Of Economic Responsibility Audit Of Township Leading Cadres

The fiduciary responsibility relationship established between the government and the public creates conditions for the emergence of economic responsibility audits.When the content of fiduciary responsibility increases,the economic responsibility audit also expands.In China's audit supervision system,economic responsibility audit is an indispensable and important component.It is an effective way to carry out the work of building democracy and the legal system,prevent and combat corruption,and improve the level of supervision and management.Villages and towns are the most basic political organizations,This research topic takes the township leaders as the object of analysis,discusses and analyzes the situation of the economic responsibility audit of the township leaders in the county,and puts forward some scientific methods to solve the problems and contradictions arising from the implementation of the economic responsibility audit.First of all,from the perspective of theory and practice,this paper adopts the combination of case analysis and normative research,and uses the theory of fiduciary responsibility,principal-agent theory and human-centered management theory to analyze the generation and development of economic responsibility audit of township leaders.Explain the meaning,content and procedures of the economic responsibility audit of township leaders.Secondly,taking Zhong-fang County of Hunan Province as an example,through the field research of Z Town in Zhong-fang County,the first-hand data is obtained to analyze the actual situation and current situation of the economic responsibility audit of the township leaders.Thirdly,based on the analysis of the status quo of the economic responsibility audit of the leading cadres of the towns and villages in China,it is found that there are several problems in the economic responsibility audit of the leading cadres of the towns and villages in China,such as the limited auditing power of townships and the irregularities in the operation of audit procedures.The audit evaluation criteria are not uniform,the comprehensive use of audit results is not sufficient,The main reason is that the overall comprehensive ability of auditors needs to be improved,the lack of relevant auditing legislation and the lack of specific standardized operating guidelines,and the lack of standardized audit evaluation.The system and the use of audit results are not sound.Finally,combining the problems and the reasons,it puts forward solutions for the further improvement of the economic responsibility audit of the leading cadres of the townships in the county,including the construction of the audit team of the Chinese county,the establishment of standardized audit procedures,and the establishment of an audit evaluation index system to unify the evaluation criteria and Strengthening the use of economic responsibility audit results,these suggestions provide reference for relevant functional departments to strengthen the economic responsibility audit of township leaders.