Study On The Implementation And Optimization Of Economic Responsibility Audit Of Main Leading Cadres Of Party And Government In F County

Economic responsibility audit is a kind of routine audit carried out by audit institutions in China.It plays an important role in the audit system,which plays an important role in safeguarding the security of national property,supervising and managing leading cadres,promoting the construction of clean government,preventing corruption and promoting economic and social development.At the same time,it has also made positive contributions to promoting the modernization of China’s national governance system and governance capacity.In China’s five-level political power management system,the county-level government,as the basic administrative unit of national economy and social development,plays a key role in the political power management system of our country.From the point of view of economic volume,more than 2,800 county-level governments in China occupy a pivotal position in the operation of the entire national economy.How to audit the economic responsibility of the main leading cadres of the party and government,especially how to audit the economic responsibility of the main leading cadres of the party and government below the county level,clarify the performance of the economic responsibility during the tenure,reflect the existing problems,and clearly define the responsibility,has a very important role in promoting the construction of local party style and clean government and promoting the healthy development of economy and society.However,due to its own particularity,economic responsibility audit involves a wide range of fields,strong policy,difficulty in obtaining evidence and great impact of results,etc.,there are more or less shortcomings in mechanism construction,professional staffing,audit evaluation and application of results.By summarizing and reviewing the research on economic responsibility audit at home and abroad,this paper applies the theory of public entrusted economic responsibility,the theory of power restriction and supervision,the theory of state governance and other relevant theories,and takes F County as an example through data analysis,questionnaire survey and interview.This paper deeply analyzes the four deficiencies of the economic responsibility audit of Party and government leading cadres in F county,such as unreasonable work organization mode,non-uniform definition standard of economic responsibility,lax quality control of audit process,and insufficient comprehensive application of audit results.The first is to optimize the audit work organization mode,the second is to cultivate comprehensive audit talents,the third is to improve the audit evaluation standard system,the fourth is to improve the legal system of economic responsibility audit,and the fifth is to establish the audit results application mechanism,in order to provide references for the improvement of the economic responsibility audit quality of the main leading cadres of the Party and government of F County and other grass-roots local governments.