Research On The Application Of Economic Responsibility Audit Results Of Grassroots Leading Cadres

In 2019,the two Offices revised the Provisions on the Economic Responsibility Audit of Main Leading Cadres of the Party and Government and Main Leading Personnel of State-owned Enterprises and Institutions(hereinafter referred to as the Provisions),which further clarified the requirements for the economic responsibility audit work and the application of audit results.In June 2021,Office of the Audit Commission of the CPC Central Committee and National Audit Office issued the 14 th Five-Year Plan for the Development of National Audit Work(hereinafter referred to as the Plan),the first plan for the development of audit work after the founding of the Audit Commission of the CPC Central Committee.The Plan also made arrangements to "promote and deepen the application of economic responsibility audit results".It can be seen that the current leadership of the Party to the national audit work is gradually strengthened,and the deployment of audit work also takes into account the whole process of audit and becomes more comprehensive.As an important part of audit work,economic responsibility audit can find out the problems existing in the management of financial revenue and expenditure,the implementation of superior policies and arrangements,and the implementation of major economic decisions by examining the performance of leading cadres’ economic responsibilities during their tenure.Through the application of audit results,it can provide basis for superior personnel selection and employment.We will make the procedures for promoting and appointing cadres more scientific and standardized.However,in the current practice of grassroots work,the effectiveness of economic responsibility audit is very limited,and the application of its results does not meet the supervision requirements of the competent authorities.Based on the Regulations revised in 2019,this paper mainly focuses on the economic responsibility audit of grassroots leading cadres in Z City and the practical situation of the results application.Through collecting relevant information,case analysis,and interviewing the subjects using the results,it is found that there are some problems in the application of economic responsibility audit results in Z city,such as low openness,poor timeliness of the application of results,low utilization rate,weak connection between the audit results and the promotion of cadres,and not optimistic rectification.Based on this,according to the economic responsibility audit cases of main leaders in C Street,Z City,combined with the interviews of the staff of the main unit applying the economic responsibility audit results,this paper analyzes the relevant reasons for the problems in the application of audit results,including the restrictions of the system and mechanism,the influence of the audit work arrangement of "leaving before auditing",the influence of "acquaintance society",etc.Finally,according to the requirements of the newly revised Regulations in 2019,combined with the characteristics of grassroots audit institutions and audit objects,measures to improve the application of economic responsibility audit results in Z City are proposed,which has positive significance for improving the application level of economic responsibility audit results in Z City and improving the assessment method of grassroots leading cadres.