| In China,audit has become an important part of the state power supervision system.The economic responsibility audit formed in the process of audit development is a unique audit mode for the leading cadres of the party and government in China,which plays an important role in preventing,discovering and punishing corruption.Many problems and supervision results are found through the economic responsibility audit,It also confirms the important value,status and role of audit supervision.Corruption is a kind of right transmutation phenomenon that people who own and use public power abuse their power or deviate from their public responsibilities to achieve their special interests.The emergence and development of corruption seriously hinder the construction of China’s national governance system and the modernization of governance capacity.In order to help the party and the government to punish corruption,follow the steps of General Secretary Xi closely,advance continuously on the road of socialism with Chinese characteristics in the new era,and explore the role of economic responsibility audit in punishing corruption,which has great and key scientific research and practical application significance.Through their own work experience and the real data provided by the relevant staff,reading the previous literature and works,and analyzing the previous cases and other research methods,this paper first studies the role and principle of economic responsibility audit in corruption governance,Then through the empirical analysis,it shows that the stronger the economic responsibility audit business is,the greater the amount of economic responsibility business is,the more comprehensive the official corruption problem can be exposed.Through the economic responsibility audit work,we can better find,expose and even punish the corruption problem.Then it analyzes the specific cases and points out the effectiveness and shortcomings of economic responsibility audit.Finally,in view of the shortcomings of economic responsibility audit,this paper puts forward some policy suggestions,such as improving audit laws and regulations,innovating and adjusting audit methods,actively carrying out coordination work,and strengthening the construction of audit team.Through the above research,it is believed that economic responsibility audit has become one of the important ways and means to control corruption in China with the continuous progress and development of the society.We should continue to improve this system so that it can play a more important role in the governance of corruption,further promote the development of anti-corruption in China,so as to improve the national governance system and improve the national governance capacity. |