Discussion On Economic Responsibility Audit Of Leading Cadres In Tax System

Economic responsibility audit is an audit system with Chinese characteristics.It comes into being along with the process of China's economic system and political system and continues to improve.As early as 1983,China proposed economic responsibility audit,which was only applied to state-owned enterprises in the initial stage.In the process of social and economic sustainable development,economic responsibility audit is gradually applied to public institutions,party and government organs.A reasonable and scientific economic responsibility audit can comprehensively evaluate,supervise and identify the performance of the audited leading cadres and the implementation of economic work,which is conducive to leading cadres to strictly fulfill their economic responsibility and prevent corruption from the source.Over the years,economic responsibility audit has gradually become an important form of government audit and played an active role.In particular,the economic responsibility audit of the tax system concerns the immediate interests of taxpayers and payers and the sustainable development of social economy,which has been widely concerned by all sectors of society.In this paper,in the process of research and analysis,first of all,literature related to this topic and classified,involved the content includes: the concept of economic responsibility audit,economic responsibility audit contents,audit risk,audit method,audit evaluation system,the use of audit results,etc.,and then realized that the present situation of research on two questions: first,the auditing theory research obviously lagged behind the development of audit practice,can't play a guiding role;Second,there are still many defects and deficiencies in the actual audit operation,which need to be further standardized and improved.To this end,this paper adopts the research method of combining theory with practice,and takes the specific situation of economic responsibility audit of leading cadres in the tax system as a case study to find problems,summarize experience,and put forward corresponding Suggestions and measures according to the problems,so as to promote the better application of economic responsibility audit in the tax system.This paper analyzes the case that Y city tax bureau conducts the economic responsibility audit of Z county tax bureau director.First of all,through the audit case of audit subject,audit object,audit target,audit on aspects such as the main content,and according to the audit preparation stage,implementation stage and audit report stage adetailed introduction,so that the next step of comprehensive and objective as possible problems and reasons analysis was carried out on the case itself.Secondly,after careful analysis Y to Z county city revenue tax chief problems existing in the implementation of economic responsibility audit process,found that there exists imperfect audit approach procedure,audit organization and coordination in place,audit evaluation is not accurate enough,and audit no problem such as the desired goals,not reached the expected goals of economic responsibility audit.Thirdly,it analyzes the causes of the problems according to the problems,and learns that there are many reasons,such as imperfect laws and regulations,insufficient attention to audit,imperfect audit evaluation system,ineffective use of audit results and lack of audit personnel,which need to be further standardized and improved.Finally,according to the problems and causes found before the case,four Suggestions are made to effectively improve the economic responsibility audit of leading cadres in Y city tax bureau: first,to build a perfect and reasonable economic responsibility audit system of tax departments.It involves the joint conference system of economic responsibility audit and the implementation method of economic responsibility audit.Second,optimize and innovate the economic responsibility audit evaluation method,content and system.Third,pay attention to the application of economic responsibility audit results and supervision and accountability.We will further develop the guidance of using audit results to award the best and punish the worst,and at the same time strengthen the tracking and accountability of the implementation of audit results.Fourth,cultivate the economic responsibility audit talent team with high quality and strong ability.Strengthen the training of economic responsibility audit business,and actively try to set up professional team to carry out audit practice.