The Research Of The Economic Responsibility Audit Problems And Strategies In Local Goverment Governance ——Take Z County As An Example

Economic Responsibility Audit,as an important component of national audit supervision,supervising,inspecting and evaluating Economic Responsibility independently and fairly performanced by the current government officials.During the process,Economic Responsibility Audit has positive impact in strengthening government officials ’supervision,developing the impact in policy executing,maintaining and optimizing economic safety and human being ’ s right.From researching,we can see that current Economic Responsibility Audit has became the guarantee of government governance through preventing,revealing and resisting to the mistakes.However,there are many factors that affect and restrain the executing of Economic Responsibility Audit,as a result,it contribute a little to the government management.Selecting Entrusted Economic Responsibility theories and Balance of authority system theories,thinking from the point of improving government management ability,analyzing the functions and realization methods of Economic Responsibility Audit.We can see clearly that Economic Responsibility Audit can develop government management ability and optimize government management system.In the thesis,the author analyze the current situation of audit office and Economic Responsibility Audit,evaluate the positive function of Economic Responsibility Audit in improving government system,recovering finance,preventing and managing corruption through a serious research methods,such as literature researching,interviewing,analyzing data.Based on the government management,summarize the problems in the Economic Responsibility Audit executing process,analyse its negative influence on government management.Firstly,inefficiency and low coverage can cause the low effective audit,especially after-supervision,thus,audit can hardly recover losses.Secondly,Economic Responsibility Audit executing is behind of government management,current Economic Responsibility Audit can not meet the requirements of government management because of its inefficiency.Thirdly,employing the result inefficiently restrain audit management functions,some relevant departments don’t pay close attention to the result of audit.Fourthly,inefficient cooperate lower the efficiency of supervision,the supervision resources can not be integrated efficiently,which leads to the waste of resources and contribute a little to the government management.Analyzing the causes of the problems,and then,providing countermeasures.The ultimate goal is improving primary Economic Responsibility Audit and social-economic development.The thesis base on newly public management theories,pay close attention to the engagement and satisfaction,advocate to enhance the institutional improvement of Economic Responsibility Audit,improve to establish long terms institution.It innovates on the researching perspective,the research conclusion can optimize the executing of primary Economic Responsibility Audit,improve and contribute to the government management.