Research On The Risk Control Of Economic Responsibility Audit Of Party And Government Leaders At County Level

Economic responsibility audit is generated in the era of rapid economic rise,and constantly metamorphoses with the development of economy and society.Up to now,it has become a unique audit system in China,which is not only closely related to the economic level,but also closely related to national governance,management and supervision of leading cadres.The audit of economic responsibility is always oriented to leading cadres and starts from uncontrollable "people" to audit their behaviors.The scope is too broad,the content is complex and changeable,and the audit risks are more unique and more difficult to control than other audits.In fact,with the continuous reform of the Party and the state in recent years,economic responsibility audit has achieved varying degrees of progress.The proposal of full coverage of audit further expands the scope of economic responsibility audit and quicken the formation of comprehensive situation.The coming of the new era makes the "Regulations" to be revised,perfect the guiding ideology of economic responsibility audit;The development plan of the 14 th Five-Year Plan once again raised the requirement of economic responsibility audit,so the National Audit Office formulated corresponding implementation requirements.In spite of this,there are still many problems unsolved in the audit of economic responsibility.In summary,it is the audit risk.How to take effective measures to control the audit risk needs to be focused on.Current research on economic responsibility audit of party and government cadres mainly focuses on provincial and municipal leaders,ignoring other party and government groups.In fact,the county leaders are between provinces and cities and towns,which is a combination of macro and micro,and the county economy is very important in our economy,so this paper selects party and government leaders at the county level.After determining the general direction,first of all,it defines the research focus and the policies that should be focused on according to the current national development trend.Then,it understands the background and significance of this research,reviews the current economic responsibility audit and its risks of leading party and government officials at the county level,and thinks about the differences compared with previous studies,so as to lay the foundation for the subsequent development of this paper.Then it defines several key concepts,explains the main theories used in this paper in detail,and analyzes the economic responsibility audit risk of county party and government leading cadres.Finally,it introduces the case,makes suggestions by analyzing the case,studies the economic responsibility audit of leading cadres in C County and finds several risks,the reasons are mostly from personnel,environment and other factors,and then combines practice and theory to put forward suggestions on the risk control of economic responsibility audit of leading cadres of the party and government at the county level.