Research On The Economic Responsibility Audit Of Leading Cadre

The report of the 20th National Congress of the Communist Party of China proposes to improve the supervision system with unified leadership,comprehensive coverage,authority and efficiency of the Party,improve the power supervision and restriction mechanism,and let the power operate under the sun.As an important part of the national audit supervision system with Chinese characteristics,the economic responsibility audit of leading cadres has played an increasingly positive role in strengthening the management and supervision of cadres,promoting the construction of Party conduct and clean government,and promoting the modernization of the national governance system and governance capacity after more than 30 years of continuous exploration and development.With the development of economy,the extension of economic responsibility continues to expand,the forms of corruption are more hidden,the requirements of cadre management and supervision are more strict,and the economic responsibility audit of leading cadres is put forward higher requirements.Therefore,to adapt to the needs of the new era and the new situation,it is of great practical significance to study how to deepen the economic responsibility audit of leading cadres and further exert their management and supervision efficiency,which will improve the governance ability,improve the governance system and promote high-quality development.In this paper,from the Q in recent years,the practice of leading cadres economic responsibility audit,according to the theory of entrusted economic responsibility,the supervision of power restriction theory,governance theory as the backing,through the consult literature material,analysis of economic responsibility audit cases,firstly analyzed the Q,leading cadres economic responsibility auditing development present situation,including institutional setup and personnel,Achievements made in recent years,etc.Secondly,according to the order of economic responsibility audit,starting from the four stages of preparation stage,implementation stage,report stage and application stage,this paper analyzes the problems existing in the current economic responsibility audit work of Q city in audit resources allocation,project time allocation,responsibility definition,audit evaluation and application of results.Thirdly,from the project quality management,cadre ability and quality,evaluation standard system,result application system and other five aspects,the analysis of the internal causes of the problem.Finally,the comprehensive Q,leading cadres economic responsibility audit work performance and causes of problem,put forward,including optimization of economic responsibility audit project organization,strengthening the construction of cadres economic responsibility auditing,defining the precise objective responsibility and audit evaluation,and improve the mechanism of economic responsibility audit results using the four aspects,such as suggestion,In order to deepen the economic responsibility audit work of leading cadres in Q City,at the same time,provide reference for the improvement of economic responsibility audit work of leading cadres in other similar areas,and promote the high-quality development of local economy and society.