Research On The Effect Of Economic Responsibility Audit Of Party And Government Leading Cadres: Based On The Perspective Of Audit Full Coverage

The national audit supervision full coverage policy(referred to as "audit full coverage")was proposed in 2013 and is the focus of national audit work in the new era.The clear requirements of the Party Central Committee and the State Council for full audit coverage are as follows: For the four main objects of national auditing,which are "public funds,state-owned assets,state-owned resources,and the performance of economic responsibilities by leading cadres",it is necessary to realize the "four-achieve" audit supervision of "depth,focus,steps,and effectiveness".The scope of supervision covers the three dimensions of "department,unit and individual",so as to achieve "due diligence,strictness in every trial and serious accountability".In China,the economic responsibility audit of leading party and government cadres belongs to the audit work that supervises and evaluates the performance of economic responsibilities by leading cadres.It has the effect of strengthening power constraints,improving policy efficiency,and promoting the construction of a clean government.Therefore,achieving full audit coverage in this field is the top priority of national audit work.Since the "Opinions of the State Council on Strengthening Auditing Work" issued in2014,the performance of economic responsibilities by leading cadres has been included in the scope of full audit coverage,so far,there is still little evidence of the effect of economic responsibility audits on party and government leading cadres under the new background of full audit coverage,the main reason for this may be the lack of quantitative evaluation standards for full audit coverage,if only based on the time point when full audit coverage was proposed,it would be unconvincing and there are a lot of uncontrollable factors to conduct a comparative study on the economic responsibility audit effect of leading party and government cadres.Therefore,based on the innovative quantitative perspective of full audit coverage,this paper studies whether the current full audit coverage policy can effectively improve the economic responsibility audit effect of party and government leading cadres in China.It is expected to provide certain theoretical support for the synergy and mutual promotion between the full coverage of auditing and the economic responsibility auditing of party and government leaders,and promote the development of national auditing.This paper firstly reviews the relevant research at home and abroad,introduces and analyzes the relevant concepts and theoretical basis,and starts from the development process of relevant policies,the operation of the economic responsibility audit of leading party and government cadres and the operation effect,etc,collects relevant data,summarizes this paper analyzes the overall operation and existing problems of the economic responsibility audit of leading party and government cadres in China in recent years.Secondly,due to the lag in the publication of the main data source "China Audit Yearbook",in order to ensure the authority and availability of the data,this paper selects the sample data of 31 provinces,municipalities directly under the Central Government and autonomous regions in the country five years after the introduction of the full audit coverage policy,and use multiple regression analysis method to empirically test the impact of the implementation of full audit coverage on the economic responsibility audit effect of leading party and government cadres.The main research conclusions are: the depth,focus and step-by-step implementation of full audit coverage have a significant positive effect on the economic responsibility audit of Chinese party and government leading cadres,and the effectiveness of full audit coverage implementation has a positive impact on the economic responsibility audit of Chinese party and government leading cadres.The positive promotion effect of the effect is weak.Finally,according to the previous analysis,this paper proposes to rationally arrange audit forces,strengthen the implementation of audit rectification,carry out in-depth special audit investigations,focus on three major issues,use big data audit methods,implement the "1+N" audit model,and put forward constructive suggestions.Audit suggestions and suggestions for improving the audit report system,in order to deeply internalize the policy spirit of full audit coverage into the economic responsibility audit work of Chinese party and government leading cadres,and further improve the effect of Chinese party and government leading cadres economic responsibility audit.