A Case Study Of Economic Responsibility Audit Of County Leaders

At present,China’s economic development has shifted from high-speed development to high-quality development,and government auditing is integrated into the overall situation of economic and social development,committed to giving play to the "immune system" function of auditing,strengthening the process control of local government leading cadres in the implementation of macroeconomic policies,managing investment project management and important projects and other official duties,and improving the efficiency of implementation.As the central organization of the central and grassroots levels,local governments play an important role in national governance and play an irreplaceable role in the entire auditing and supervision system.However,at present,the research on economic responsibility auditing focuses on the economic responsibility audit of leaders of state-owned enterprises and the economic responsibility audit of provincial cadres,and there are few cases of economic responsibility audit of leading cadres of local governments at the county level and below.Based on the theoretical basis of economic responsibility auditing and the county-level economic responsibility audit cases conducted by predecessors,this paper analyzes the whole audit process of county-level economic responsibility audit based on the actual audit cases of the party secretary of county A and Y when he leaves office,aiming to enrich the county-level economic responsibility audit case studies and provide reference for the future practice of county-level economic responsibility.This paper first expounds the meaning,characteristics,content and audit process of the economic responsibility audit of county-level leaders,and then details the whole process of the economic responsibility audit of the secretary of the Y county party committee,and analyzes the possible problems in the audit process: first,the audit content is limited,focusing on the audit of financial revenue and expenditure and ignoring the importance of other content auditing,second,the definition of economic responsibility of leading cadres is vague,On the basis of analyzing the causes of the above problems,this paper puts forward the following optimization suggestions: First,promote the professionalization of government auditors,improve auditing efficiency to achieve full coverage in the audit field,and attach importance to the implementation of major policies and major economic decisions.First,promote the professionalization of government auditors,improve auditing efficiency to achieve full coverage in the audit field,and attach importance to the implementation of major policies and major economic decisions The second is to improve the economic responsibility audit evaluation system by refining the economic responsibility audit evaluation indicators.The third is to improve the mechanism for the use of audit results from four aspects,namely: strengthening the correlation between audit results and cadre promotion,establishing and improving the coordination mechanism of various departments,improving the audit rectification work system,and establishing and improving the audit results announcement mechanism.It is hoped that the research of this paper can promote the theoretical research and social practice of economic responsibility auditing...