Case Study On Economic Responsibility Audit Of County Magistrate In M County

Government audit is a kind of economic supervision activity in which the audit institution examines the authenticity,legality and effectiveness of the audited entity’s finance,financial revenue and expenditure and related economic activities according to law,it has played an important role in maintaining our social and economic security and promoting social functions smoothly.Economic Responsibility Audit,as an important part of national audit,is an audit of economic responsibility that can be undertaken by the auditor under the guidance of relevant laws and regulations.Economic responsibility audit can not only strengthen the management ability of local government and state-owned enterprises,but also restrain the economic behavior of relevant leaders and improve the efficiency of national governance.With the rapid development of market economy in our country,the economic activity of leading cadres has greatly increased,and the importance of economic responsibility audit can not be underestimated.Our country government level division is clear,the district government takes the country grass-roots level governance the important component,in the system transmission process plays the irreplaceable role,therefore,we should pay full attention to the implementation of the economic responsibilities of the county magistrate.Based on the theory of public fiduciary responsibility and the theory of government governance,this paper adopts the method of literature reading and case analysis,according to the understanding of the situation,the formulation of the program,Entry Point Audit,issued a report of the four processes,M district economic responsibility audit case analysis.The implementation of the economic responsibility audit,accurately found the relevant problems and to be resolved,standardized the M area financial expenditure management.At the same time,the author focuses on the three problems of audit plan: “Leaving First and then auditing later”,the lack of basis for determining responsibility,and the lack of audit intensity in ecological civilization construction project,and analyzes the relevant reasons,this paper puts forward some feasible optimization measures on how to improve the audit work.We should arrange audit projects scientifically,optimize audit plan by using previous audit results,and strengthen the scientific nature of audit responsibility by improving the ability of auditors and establishing accountability mechanism We should pay attention to the responsibility of ecological civilization construction by strengthening the system construction,promoting the theoretical research and experiment of Ecological Project Audit,and making use of new technology in accordance with local conditions.Important data and results in the paper have been revised without affecting the proof in order to keep them confidential.