Research On Classified Management Of Audit Object Of Economic Responsibility Audit Of Party And Government Leading Cadres

Economic responsibility audit is a unique type of audit business in China,but due to the short development time,China’s economic responsibility audit is still facing the conflict between heavy audit work and limited audit strength,audit resources and audit experience.In view of this contradiction,local audit institutions explore the classified management of economic responsibility audit in practice.Through the classified management of economic responsibility audit objects,they can coordinate the audit workload within the audit cycle,promote the reasonable proportion of audit resources and audit forces and audit tasks,and promote the realization of full audit coverage.In 2019,the General Offices of the CPC Central Committee and The State Council issued the Regulations on Auditing the Economic Responsibility of Leading Party and Government Officials and Leading Personnel of State-owned Enterprises and Public Institutions(hereinafter referred to as the Regulations),formally requiring classified management of audit objects.At present,the economic responsibility audit object classification management approach has been to get a number of attempts to in practice,but its theoretical research still exist around the audit standard is not unified,the audit object defines not entire problem,and investigate its willing to because of the lack of a system,scientific analysis and theoretical support,has not yet formed a perfect system.Based on this,this article on the basis of the existing literature,from the Angle of audit object,in order to improve the existing classification of economic responsibility audit management system as the research key,based on the theoretical research and the analysis of the status quo,on the basis of analyzing the problems existing in the existing classification method and the reasons of the problems,to put forward a more rigorous classification system.Taking the audit Office of H Province as an example,this paper introduces the current practices and problems of the audit office of H Province,and applies the classification management system proposed in this paper to the classification work of the audit Office of H Province.In this paper,literature research method,comparative analysis method and case analysis method are used for research.First of all,against the background of the current situation of classified management methods of economic responsibility audit,this paper puts forward the research questions,research significance and methods,and points out the value of this study by sorting out the existing research.Secondly,it selects the current classification management methods of economic responsibility audit in some regions for comparative analysis,and summarizes the differences of classification in various regions,possible problems and causes of problems.Through the analysis of the current situation,it is found that due to the lack of theoretical support,even though various regions repeatedly explore and learn from each other,there are still a lot of problems in the current classification management method.Therefore,guided by solving the above problems and based on the principle of comprehensiveness,importance and relevance,this paper defines the audit objects,the number of classification categories,classification standards and the arrangement of audit work by combining multi-dimensional disassembly analysis and ABC classification method.Put forward a more scientific and perfect the economic responsibility audit object classification management system,at last,combined with H provincial bureaus of the actual work of classified management of economic responsibility audit,from the specific case,analysis of H province,many of the problems existing in the current classification work,and this paper puts forward the theoretical system of combined with H provincial bureaus,The practical application process and classification results of the theoretical system in this paper are introduced.It provides more theoretical guidance for the practical application of the classification management method of audit objects of economic responsibility and ensures that the classification work is more scientific.In addition to enriching the relevant theories of economic responsibility audit and perfecting the research on the practice path of full audit coverage,the paper also improves and supplements the theory of audit management from the perspective of audit object management.