Research On The Dilemma And Countermeasures Of Economic Responsibility Audit Of Major Party And Government Leaders In D County, Qinghai Province Under The Big Data Environmen

With the development of science and technology,new technologies such as the Internet,the Internet of Things,and cloud computing have been widely used in people’s production and life.Big data has emerged as the times require,and mankind has entered the big data era of information explosion.Economic responsibility audit is an audit supervision system with Chinese characteristics,and the arrival of the big data era has had a significant impact on audit objects,audit methods or methods.On December 8,2015,the Central Committee of the Communist Party of China and the State Council issued the "Implementation Opinions on Implementing Full Audit Coverage",which proposed the requirements of full audit coverage for public funds,full audit coverage for state-owned assets,full audit coverage for state-owned resources,and full audit coverage for the performance of economic responsibilities by leading cadres,And provide constructive suggestions to improve audit capabilities,quality,and efficiency through innovative audit techniques and methods,such as building a big data audit work model,to achieve full coverage.In May of the same year,the first meeting of the Central Audit Committee was held,at which it was proposed to adhere to scientific and technological auditing and strengthen the construction of audit informatization;Require all regions and departments,especially leaders and cadres at all levels,to actively support and cooperate with audit work,consciously accept audit supervision in accordance with the law,and provide timely,accurate,and complete information and electronic data related to the performance of responsibilities within the unit’s system.On July 15,2019,the Central Committee of the Communist Party of China and the State Council issued and implemented the "Regulations on the Audit of Economic Responsibility of Main Leading Cadres of the Party and Government and Main Leaders of State owned Enterprises and Institutions"(hereinafter referred to as the "Two Office Regulations"),further clarifying the audit content of economic responsibility audit.In the new situation,facing a more complex environment,the work tasks of the economic responsibility audit department are becoming increasingly heavier,audit data is becoming increasingly complex,and the amount of information is large.Traditional economic responsibility audits are becoming more and more satisfied with meeting the requirements of the new era’s development.How to promote more efficient and high-quality economic responsibility audit work in the context of the big data era is the focus of this article’s research.This article first adopts the literature research method and extensively reviews literature on the connotation and characteristics of economic responsibility auditing and big data.Secondly,an analysis of economic responsibility is conducted based on the theories of public accountability,national governance,and power constraints.By using the case analysis method and combining with an audit example of the economic responsibility performance of the D County Magistrate during his tenure,through analyzing the basic situation of the county and typical data analysis implemented in the audit,it was found that when using big data technology for auditing the economic responsibility performance of the county Magistrate during his tenure,it was found that there was a lack of top-level design for big data technology application and an audit big data sharing platform Analyze the underlying reasons for the lack of professional talents in big data technology and how to solve the corresponding problems through big data audit technology.Finally,summarize and analyze how to improve the methods and methods of economic responsibility auditing in the government audit of Qinghai Province in the big data environment,and explore the full coverage of auditing the performance of economic responsibilities of major party and government leaders in Qinghai Province.Economic responsibility audit,which started from the audit of factory directors(managers)contracting and fulfilling contracts in 1985,has now developed into a unique product of China’s transition from a planned economy to a market economy.Its emergence and development are in line with the development of national politics and economy,and have very distinct characteristics of the times.In the new situation and environment,this article effectively explores how to respond to the challenge of big data and improve the methods and methods of economic responsibility auditing.To provide some new ideas for improving the quality and efficiency of the economic responsibility audit of the Qinghai Provincial Government and achieving full coverage of the audit of the performance of economic responsibilities by Party and government leaders in Qinghai Province.