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Study on Economical Responsibility Audit of Government

Author: ChenZhen
Tutor: LiRenHua
School: Southwestern University of Finance and Economics
Course: Accounting
Keywords: Trustee of economic responsibility Economic responsibility audit Index system Evaluation Model
CLC: F239.47
Type: Master's thesis
Year: 2008
Downloads: 480
Quote: 1
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Abstract

Government economic responsibility audit, refers specifically to audit institutions or other audit organizations to accept the relevant departments entrusted during her department in accordance with the national laws and regulations and relevant policies, audit leading cadres, the authenticity, legitimacy and effectiveness of the Unit Finance Balance , and leading cadres I should bear the responsibility on economic activity, including the charge of responsibility and direct responsibility, in order to evaluate the leading cadres to fulfill a higher level of economic situation of economic responsibilities of oversight activities. Office of the State Office issued in May 1999 the term of office of the party and government leaders below the county level economic responsibility audit Interim Provisions \economic responsibility audit has been formally incorporated into the national scope of the audit, China's economic responsibility audit to a normalized, legalized the new level. The increased importance of economic responsibility audit, is the inevitable result of China's economic and social development, economic system and political reform. February 28, 2006, adopted by the Tenth National People's Congress Standing Committee 20th meeting of the Standing Committee of the National People's Congress on Amending the Audit Law of the People's Republic of China> decision \to be published, and shall come into force on June 1, 2006. The revised Audit Law \Government economic responsibility audit studies from either strengthen the the government cadre management and supervision of the development of the audit profession has an extremely important significance. The text of this paper consists of five main chapters. The first part of this paper is the introduction. This section first describes the development of the Government's economic responsibility audit, pointed out the significance of the study the government's economic responsibility audit. Then summarizes the current domestic and international research on economic responsibility audit pointed out deficiencies in the study pointed out, the paper focuses on the content. Finally, the framework and content of the entire article. The second part is the theoretical basis of the government's economic responsibility audit, this part of the analysis based on the principal-agent economic responsibility and entrusted the agency with audit and supervision, the theoretical basis of the government's economic responsibility audit rights agency relationship The role of the comprehensive, in-depth analysis. The relationship of the theoretical basis of economic responsibility audit is entrusted with economic responsibility, entrusted with economic responsibility from the economic entities of the agency relationship. The economics of agency relationship involving asymmetric information refers to any kind of trading, the party information superiority transaction known as an agent, the other known as the principal. Party and government leaders is the ultimate agent of state power, party and government leaders are speaking, agents, under the terms of the principal of the state power, state power agency relationship, play a connecting role. Government economic responsibility audit the State agency relationship is reflected in three important respects: first, the economic responsibility auditing system can effective initial principal oversight power to the maximum extent externalized; Second, economic responsibility audit leading cadres economic responsibility audit, public audit results, effective measures to evaluate the performance of the leading cadres, motivating the work performance of leading cadres found incompetent leadership cadres in a timely manner; Third, the economic responsibility audit can to a certain extent solve the problem of information asymmetry between the principal and agent, reducing agency costs. The third part of the economic responsibility audit content, this part of the discussion of economic responsibility audit, which is a problem many theoretical and practical circles controversy. Content of the government's economic responsibility audit, it should be based on economic responsibility audit should its content be defined. Attribution of responsibility from the economic point of view, can be divided into two parts, the first, where the units being audited by the audit; personal economic responsibility of being audited by the audit. From the nature of the object of the audit point of view, can be divided into internal system audit and fiscal and financial audit. Cadres economic responsibility audit for leadership at this stage, should focus on internal control effectiveness, true legitimacy of the financial revenues and expenditures, and other aspects of leading cadres behavior reasonable review and evaluation based on the leadership of an officer during the economic benefits, distinguish between its economic responsibility, prevention and elimination of all kinds of short-term behavior. Then elaborated the specific content of the audit of internal control system, government finances, financial audit and leading cadres economic responsibility audit. The fourth section discusses the procedures and methods of economic responsibility audit. Economic responsibility program entrusted to project identification, audit preparation, audit implementation and audit end stage. The the the economic responsibility organs laws and regulations are not perfect and perfect for each audit stage of the implementation of the program with a lot of randomness in the audit practice, the Government's overall economic responsibility audit process is not standardized. To solve these problems, the author according to a government audit requirements and economic responsibility audit particularity how standardized, improved economic responsibility audit procedures, and strengthen measures to restrain. Audit methodology introduced at this stage of the audit of the contents of the corresponding audit practice common technique. Also emphasized that the application of economic responsibility audit responsibility forensics \The fifth part of the study of economic responsibility audit evaluation problem, I first defined the meaning and content of the evaluation of economic responsibility audit, and pointed out that the main body of the government's economic responsibility audit evaluation audit institutions, and to determine the government's economic responsibility audit evaluation should follow the eight principles. Government economic responsibility audit evaluation is an important part of the Government's economic responsibility audit. Evaluation of the government's economic responsibility audit indulgence has two meanings: one refers to the government sector finances, financial revenues and expenditures of the correctness, legality, effectiveness of the audit in accordance with the financial regulations and audit evidence audit leadership personnel where judge, and economic responsibility audit leadership personnel defined behavior. It runs through the audit process. The second is the audit institutions in the audit report in its concluding comment should bear the economic responsibility to make it through the tenure of the leading cadres of the party and government organs and institutions, fiscal, financial revenue and expenditure and economic activity to audit is formed on the basis of the first-layer meanings audit evaluation. This paper discussed the government's economic responsibility audit evaluation studies focus in the second layer of meaning. Followed by the establishment of the government's economic responsibility audit evaluation index system, and attempt to build a comprehensive evaluation model to combine quantitative and quantitative indicators based on the use of the analytic hierarchy process and fuzzy matrix. The main contribution of this paper include: research ideas emphasized from the perspective of fiduciary economic responsibility to define the nature of the government's economic responsibility audit entrusted with economic responsibility audit completion audit. The theoretical basis according to the government's economic responsibility audit, government economic responsibility audit content and procedures and methods, evaluation of economic responsibility audit is critical to establish a framework of basic research essential attribute. Finally, draw on the analytic hierarchy process and fuzzy matrix applications in other fields, and its application to the government's economic responsibility audit, to build the evaluation model of economic responsibility audit. The main shortcomings in this paper include: First Coverage limited to economic responsibility audit of the party and government leaders, and economic responsibility audit of state-owned enterprises, it has identified the contents of the audit and the program has its limitations. Followed by the contents of the article on the limitations: First, the content and program of the government economic responsibility audit is drawing on established on the basis of the national audit and government functions, a certain lack of practical, should be established on the basis of the site visits; two Index System and model of the government's economic responsibility audit inspection, the paper out of the limited data and of the ability to consider the above issues were not discussed, its lien as future research topics available for expansion and depth.

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