Research On Economic Responsibility Audit Of Leading Cadres Of People’s Organizations

Economic responsibility audit is a type of audit unique to China.In 2010,the two offices issued the "Regulations on the Audit of Economic Responsibility of Leading Party and Government Leaders and State-Owned Enterprise Leaders",which made it clear for the first time that the leading cadres of people’s organizations should be audited for their economic responsibilities.The revised "Regulations on Economic Responsibility Auditing of Leading Party and Government Cadres and Leading Leaders of State-owned Enterprises and Institutions" also further regulates the conduct of economic responsibility auditing.Conducting economic responsibility audits on leading cadres of people’s organizations can help them perform their duties better,but at this stage,audit institutions are limited by many factors,and there are some problems in the audit process.This thesis firstly organizes the domestic and foreign literatures related to economic responsibility auditing,defines the concept of people’s organizations and economic responsibility auditing of people’s organizations,based on the theory of public management and public trusteeship,from the perspective of seven audit elements,namely audit subject,audit object,expected user,audit standard,audit method,audit content and audit result,the framework of economic responsibility audit of leading cadres of people’s organizations is constructed.Then,the case of the economic responsibility audit of the leading cadres of the G people’s organization is introduced,and the general situation,audit contents,audit methods and audit results of the G people’s organization are introduced.Through the analysis of this case,it is found that in the process of the economic responsibility audit of the leading cadres of the G people’s organization,the formulation of audit contents needs to be improved,the effect of purchasing social audit services is not satisfactory,the audit of the supervisory foundation is not deep enough,and the application of big data audit methods is insufficient,the subjectivity of the audit evaluation of the economic responsibility of people’s organizations is relatively strong,and the results of the economic responsibility audit of people’s organizations are not fully utilized.Therefore,based on theoretical research and practical experience,the author puts forward the following suggestions:improve the content of mass organizations’ economic responsibility audit,improve the quality of purchasing social audit services,increase the audit of funds in charge of people’s organizations,make full use of big data technology according to the characteristics of people’s organizations,establish and improve the evaluation system of the economic responsibility audit of people’s organizations,and deepen the application of the results of the economic responsibility audit of people’s organizations.The following two aspects can reflect the innovation of this thesis: First,it expands the research scope of economic responsibility audit objects.Experts and scholars have conducted more in-depth research on the economic responsibility audit of leading cadres in the party and government system,state-owned enterprises and public institutions,but there are few studies on the economic responsibility audit of such audit objects as leading cadres of people’s organizations.This thesis focuses on the leading cadres of people’s organizations,which can make up for the lack of research in this area.Second,it increases the practical investigation of the economic responsibility audit of leading cadres of people’s organizations.Combining my half-year professional practice and taking G people’s organizations as an example,this thesis puts forward more comprehensive and targeted suggestions for the problems existing in the economic responsibility audit system,and provides certain suggestions for audit institutions to improve the economic responsibility audit of leading cadres of people’s organizations.Practical reference.