| The audit of Economic Responsibility of leading cadres of the Party and government in townships refers to the audit supervision of the performance of economic responsibility by leading cadres of the Party and government at the grassroots level in our country.The report of the 20 National Congress emphasizes "comprehensively promoting rural revitalization".The economic responsibility audit of leading cadres of the Party and government in townships will be an indispensable link on the road of rural revitalization,a key means to improve the efficiency of social governance at the grassroots level,and a core component of the national audit.It plays a vital role in supervising and managing public wealth,state-owned property and resources at the grassroots level,which can not only improve the efficiency of policy implementation at the grassroots level,but also promote honesty and self-discipline among Party and government leaders at the grassroots level.This paper summarizes the literature related to the economic responsibility audit of leading cadres of the township Party and government under the background of full coverage,and concludes the theoretical research results of the economic responsibility audit,the full coverage of the audit,and the economic responsibility audit of leading cadres of the township Party and government,so as to provide research basis and train of thought guidance for the research of this paper.This paper introduces the concepts related to full coverage of audit and economic responsibility,and takes the theory of public fiduciary economic responsibility and "immune system theory" as the theoretical basis of the research.This paper analyzes the status quo of the economic responsibility auditing of leading cadres of the Party and government in our country,expounds the economic responsibility auditing status of leading cadres of the Party and government in towns and cities,and analyzes the operation and effect of the economic responsibility auditing work before and after the implementation of the full coverage policy,comparing the changes of relevant indicators,it is found that the audit policy of full coverage in some aspects actually effectively improves the audit effect.Some aspects remain problematic.Based on the present situation of the economic responsibility audit of leading cadres of the Party and government of the township,it is found that there are some problems in the economic responsibility audit of leading cadres of the party and government of the township,such as lack of auditing force,non-standard management of the audited units and low utilization rate of achievements.Based on the economic responsibility audit case of the Party and government leaders of B Town,this paper analyzes the audit content,plan,strength and report of B Town by combining the audit coverage and the relevant system of economic responsibility audit,and finds that there are some problems in the audit of economic responsibility,such as limited audit resources and ability,blind areas in the audit coverage,insufficient evaluation,outdated means and methods,and insufficient use of results.Corresponding suggestions are put forward to build a comprehensive audit team,strengthen the full coverage of the breadth and depth of the audit,accelerate the construction of implementation rules to clarify the division of responsibilities,explore new audit methods and methods,and improve the utilization system of audit results.It is hoped to provide reference for the effective implementation of the full coverage of economic responsibility audit for the leading cadres of the Party and government at the grass-roots level. |
