Research On The Role And Optimization Path Of Economic Responsibility Audit On Risk Prevention Of Clean Government

Throughout the ages,the problem of integrity risk has been repeatedly concerned and studied by the whole world and the whole society.As an important means of integrity supervision system,economic responsibility audit also plays an important role in revealing,punishing and preventing integrity risk.However,most of the current studies on promoting clean government risk prevention by economic responsibility audit are conducted from the perspective of individual cases,and there is a lack of comparative analysis of cases in different years.Therefore,this paper takes the participation of economic responsibility audit in clean government risk prevention as the starting point,takes the development of economic responsibility audit in District j from 2013 to 2021 as a specific research object,and points out the problems faced by clean government risk prevention in current economic responsibility audit,In view of the existing practical problems,this paper discusses the path optimization of economic responsibility audit in anti-corruption risk prevention.Firstly,this paper briefly introduces the research background,research significance,literature review and research methods of this paper,summarizes the current situation,achievements and problems of economic responsibility audit in anti-corruption risk prevention,and further expounds the research significance of this paper by analyzing the research contributions of scholars at home and abroad.Secondly,this paper analyzes the theory of economic responsibility audit to prevent clean government risk,further defines the concepts of economic responsibility audit and clean government risk prevention,and deeply analyzes the changes of subject,object and content of economic responsibility audit in clean government risk prevention based on principal-agent theory and immune system theory,so as to lay a foundation for the following analysis.Thirdly,from the perspective of the anti-corruption risk prevention role of economic responsibility audit,this paper constructs a two-level mechanism,analyzes the role of economic responsibility audit on anti-corruption risk prevention based on the risk prevention process and anti-corruption risk types,and further explains its necessity.Thirdly,using the research method of case analysis,this paper discusses the basic situation of economic responsibility audit in anti-corruption risk prevention in District J and the comparative analysis before and after different years,further analyzes the general problems of economic responsibility audit in anti-corruption risk prevention,and analyzes the causes of the problems through the uniqueness of the case.Thirdly,according to the previous research,the article puts forward the path to optimize the economic responsibility audit to prevent the risk of clean government,which is mainly divided into four aspects: first,improve the construction of the anti-corruption risk prevention mechanism of economic responsibility audit,second,optimize the anti-corruption risk prevention technology of economic responsibility audit,third,carry out the professional exploration of audit team,and fourth,improve the cooperation and coordination of anti-corruption risk prevention of economic responsibility audit.Finally,this paper summarizes the research on anti-corruption risk prevention of economic responsibility audit,analyzes the limitations and deficiencies of the research,and looks forward to the future.