With the advancement of the modernization of national governance system and governance ability,the public has a higher and higher demand on the supervision of the economic power of leading cadres.As an important part of the audit system of socialism with Chinese characteristics,the audit of economic responsibility of leading cadres has been entrusted with more and more missions.Throughout the domestic research,although the theoretical circle has carried out extensive research on the causes,conceptual content,functional significance,evaluation and technology of the economic responsibility audit of the main leading cadres of the party and government,there are few studies on the future development of economic responsibility audit of Party and government leaders,and it lacks certain integrity and systematicness.The main party and government leading cadres economic responsibility audit is faced with exploration in the national management system and management ability of how to better play a role in the construction of modernization,and the main leaders of the party and government cadres and state-owned enterprises and institutions mainly leading personnel of economic responsibility audit regulations issued under the new situation,how to further standardize the ascending,starting from the practice of party and government main leading cadres economic responsibility auditing system combing research,has important practical significance.According to the theory of entrusted economic responsibility,governance theory,using interview method,case analysis,combined with S provincial audit practice in recent years,first of all,from the external environment,its positioning and evaluation,the results using,combed the S provincial party and government main leading cadres economic responsibility audit development situation of mass effect including S provincial party and government leading cadres economic responsibility audit quality effect development present situation,S provincial party and government main leading cadres economic responsibility audit is facing the new situation,and the new situation of S provincial party and government main leading cadres economic responsibility audit puts forward the new requirements.Secondly,it summarizes the main problems existing in the economic responsibility audit of leading party and government cadres in S province:unreasonable organizational management mode,unscientific and accurate definition of responsibility,imperfect audit evaluation indicators,and insufficient use of audit results.Third,it finds out the reasons behind the existing problems:the audit concept has not changed,the political position is not high enough,the system planning is not perfect,the work coordination is not in place,the audit management needs to be strengthened,the communication and cooperation is not smooth,the audit results use mechanism is not perfect,the comprehensive quality of auditors needs to be improved.Finally,learn from some successful experiences of other regions and take this as the basis,put forward the further deepen s province countermeasures and Suggestions of party and government main leading cadres economic responsibility audit,firmly grasp the economic responsibility audit work correct positioning,optimize objective careful audit evaluation audit project organization and define responsibility audit results using effective building high-quality professional cadres economic responsibility audit,as well as other similar areas to offer reference to the main party and government leading cadres economic responsibility audit,better strengthen power supervision and restraint,to promote national governance modernized management system and management ability. |