Research On Economic Responsibility Audit Of Leading Cadres In Town B

In 2019,the "Regulations on Auditing the Economic Responsibilities of Main Leading Cadres of the Party and Government and Main Leaders of State-owned Enterprises and Institutions"(hereinafter referred to as the new regulations)promulgated by the Party Central Committee and the State Council provided regulatory support for the audit of the economic responsibility of leading cadres and put forward higher requirements.Require.The 20 th National Congress of the Communist Party of China pointed out that it is necessary to improve the power supervision and restriction mechanism and promote the coordination of various supervisions.Carrying out the economic responsibility audit of township party and government leading cadres is an important link in the implementation of grassroots audit supervision.At present,there are still many problems and challenges faced by grass-roots audit institutions in the implementation of the audit of the economic responsibility of leading cadres.The current research on the economic responsibility audit of leading cadres is relatively scattered.There are few studies that put forward systematic and comprehensive optimization suggestions based on the requirements of the new regulations.Systematically analyze and sort out problems and propose optimization paths.Therefore,this paper takes the economic responsibility audit of township leading cadres as the research object,starts with the case of town B,and systematically discusses the practical problems and deficiencies in it by constructing a theoretical framework for the economic responsibility audit of township leading cadres based on Hall’s three-dimensional structure.The optimization countermeasures required by the new regulations have important theoretical and practical significance.Based on the existing domestic and foreign research results for reference,this paper adopts the literature research method,case analysis method and interview survey method,based on the guidelines and requirements of the new regulations,and constructs the theoretical framework of the economic responsibility audit of township leaders based on Hall’s three-dimensional structure.Evaluate and analyze the economic responsibility audit of leading cadres in town B,and better discuss and analyze the responsibility definition,audit content,audit implementation,audit technology,audit evaluation,and audit results in audit practice from three perspectives: logic dimension,knowledge dimension,and time dimension.application and other issues,and put forward the following practical suggestions in three dimensions: clarify economic responsibilities,highlight the key points of audit content,conduct interview procedures to increase audit evidence,improve the audit evaluation system,improve the mechanism for the use of economic responsibility audit results,and build high-quality professional To optimize the audit team,accelerate the construction of audit digitalization,arrange audit work in parallel,and introduce external social audit forces.The innovation of this paper lies in the construction of a theoretical framework for the economic responsibility audit of township leading cadres based on Hall’s three-dimensional structure,and using this framework to conduct in-depth analysis of the economic responsibility audit cases of township leading cadres from three dimensions,and propose optimization countermeasures,in order to be able to serve other Provide optimization ideas for the economic responsibility audit work of grassroots party and government leaders and cadres in the region.