| In China,as a unique type of audit with Chinese characteristics,economic responsibility audit has played an important role in restricting the public power of leading cadres,punishing corruption,and promoting integrity.As one of the means,economic responsibility auditing has promoted the improvement of rules and regulations and the standardized management of leading cadres,which is conducive to enhancing the sense of responsibility of leading cadres,deepening the content of administrative accountability,and contributing to the due meaning of economic responsibility auditing in helping the party and government punish corruption.How to better play the role of economic responsibility audit under administrative accountability has significant practical significance.The reason why this article chooses the leading cadres of functional organs as the research object is that the functional departments of administrative organs are relatively small in economic volume,and the economic functions of leading cadres are relatively simple,which is relatively easy to sort out and summarize.Moreover,due to the specific nature of the administrative functions of various units,they are relatively rich in audit cases,which can better explain the current problems at multiple levels and perspectives.In the full text of the discussion,the author collates the data of the audit projects he participates in in daily work as the basis for writing the paper.On this basis,he fully communicates with the auditors,business personnel and financial personnel of the audited entity using the interview method,and records relevant opinions and suggestions as a supplement to the content of this article.Through the combination of practical cases and theories,the author hopes to deeply explore the innovative development of economic responsibility auditing,give full play to the functions of the "immune system" of national auditing,and contribute to national governance.This article mainly launches the research from the following four parts:First,it analyzes the basic principles of the economic responsibility audit of leading cadres in functional organs,including the concept definition and audit objectives.This paper systematically reviews the theoretical basis of economic responsibility audit,including entrusted audit theory,immune system theory,and national governance theory.Secondly,comprehensively analyze the main links of economic responsibility audit,including specific analysis and description of audit investigation,audit implementation,audit evaluation,and application of audit results.Thirdly,it analyzes the existing problems and causes of the economic responsibility audit of the leading cadres in the functional organs of Y city.The weaknesses and improvement points in the four stages of audit investigation,audit implementation,audit evaluation,and application of audit results are sorted out based on the audit process,and the reasons for each problem are analyzed.Fourth,proposed the optimization plan and safeguard measures for the economic responsibility audit of the leading cadres of the functional organs in Y city.The study proposes that in the audit investigation link,it is necessary to make overall arrangements for the audit project plan;In the implementation of audit,it is necessary to improve the data information technology platform and make full use of data information technology;In the audit evaluation process,it is necessary to adhere to the principle of consistent power and responsibility auditing,introduce scientific performance evaluation methods,and organize typical audit case data;In the application of audit results,it is necessary to clarify a strong and effective accountability system,improve the follow-up audit rectification mechanism,and increase the feedback on audit implementation. |
