Problems and countermeasures in the application of economic responsibility audit results
At present, audit institutions at all levels actively carry out economic responsibility audit, attach great importance to the application of economic responsibility audit results, and take effective measures such as perfecting mechanism, perfecting system and strengthening cooperation to continuously increase the application of results, which has played a certain role in strengthening cadre supervision, promoting administration according to law, and promoting the construction of party style and clean government. However, due to the reasons of system and mechanism, the application of economic responsibility audit results is insufficient in many aspects, such as audit timeliness, evaluation standard, responsibility definition and application mechanism of results, which directly affects the role of economic responsibility audit.
First, the problems existing in the application of economic responsibility audit results
(A) timeliness is not high
"Audit first, then leave" is an important principle of economic responsibility audit. However, judging from the current situation in most places, the reverse procedure of "audit first, then review" is widespread, mainly because the personnel department is organized to inform the audit institution to audit after the deployment of cadres is completed. This kind of "Monday morning post" audit makes the audit institution very passive in its work. On the one hand, it is difficult to deal with the problems found. Because the leading cadres have been transferred from their original units and have no economic relations with this unit, if they are dealt with, they will actually deal with this unit, or the new leading cadres will bear the economic responsibility. On the other hand, it is dragging its feet on the problems found. If it is necessary to investigate the economic responsibility of the former leading cadres, the auditing organ shall report to the party Committee, government, organization, discipline inspection and other departments. Concerned that leading cadres have been transferred and promoted, the relevant departments have to deal with them again, which is tantamount to denying their correct decision to arrange the use of cadres. Therefore, the audit of leading cadres’ term responsibility has gone through the motions.
(B) the evaluation criteria are not uniform
Whether the economic responsibility audit evaluation is objective, fair, true, reliable and specific directly affects the scientific application of the economic responsibility audit results, but the financial revenue and expenditure and economic activities of a unit are diverse and complicated, so it is difficult to make an accurate evaluation of the merits and demerits of the audited leading cadres without unified and specific audit evaluation standards. At present, there are some problems in economic responsibility audit evaluation: First, some audit evaluations are beyond the scope of economic responsibility audit of leading cadres, or too macro or too broad. Second, some audit evaluation is equivalent to the evaluation of financial revenue and expenditure audit, and does not highlight the evaluation of the personal economic responsibility of the audited leading cadres. Third, some audit evaluations are simply described in a realistic way, which is basically a formality and lacks due use value. This objectively makes it difficult for the relevant departments to use the audit results.
(C) the responsibility is difficult to define
There are three main forms of expression: first, the responsibility of predecessors and current ones. At present, in the economic responsibility audit, there is generally no comprehensive and thorough assets verification, which is limited to the accounting data, and it is difficult to verify the asset profit and loss accordingly, so it is difficult to locate the responsibility of the former and current assets profit and loss. Second, the economic responsibilities with subordinate units cannot be divided in time. For example, when auditing the economic responsibility of the main leaders of villages and towns, only the financial status of leading organs and stations is audited, and the accounts of villages are not fully audited and verified, resulting in the incomplete scope of economic responsibility identification. Third, it is difficult to distinguish the economic responsibilities of party and government leaders. This problem is particularly prominent in villages and towns. The secretary of the township party committee is in charge, and the township finance is in charge of the township head. When dividing the economic responsibility, it is difficult to determine whether the township head is responsible, or the party secretary is responsible, who is mainly responsible or jointly responsible, and how much responsibility each bears.
(D) The joint meeting mechanism is not perfect.
The application of economic responsibility audit results is not only the key link of audit institutions, but also one of the important work contents of discipline inspection, supervision, organization, personnel, finance, audited units and other departments. Judging from the current situation, although the joint meeting system of economic responsibility audit has been established in all localities, the relevant units do not fully understand the main functions of the joint meeting, the coordination mechanism of member units is not perfect enough, and the duties are not fully performed. All departments focus on audit implementation and listening to audit reports, and lack in-depth research and analysis on substantive, incipient and tendentious issues, and fail to establish and improve the corresponding systems such as supervision, implementation and accountability of audit rectification, resulting in the recurrence of the same problems.
(E) The application of results is opaque.
According to the regulations, after the end of the economic responsibility audit, the audit institution shall write a report on the audit results according to the audit situation, and send a copy to the member units of the joint meeting at the same time. The results of the economic responsibility audit of the audit institution shall not be publicly disclosed. There is no clear regulation on how the personnel department and the discipline inspection and supervision department use the audit results and feedback on the application of the audit results, and there are no specific standards for reminding, talking, admonishing, investigating responsibility, demotion and dismissal of cadres with any problems. Audit results are not open and transparent, and the application of audit results lacks standards, which is not conducive to combining mass supervision with audit supervision.
Second, suggestions and countermeasures
(A) to strengthen the planning management, enhance the timeliness of the use of economic responsibility audit results.
At present, it is difficult to implement the principle of "audit first, then leave", so we should strengthen the planning management of economic responsibility audit, identify key departments and leading cadres, and work out a rolling audit plan for 3-5 years in combination with the employment situation, so as to change the situation of many temporary tasks and weak planning, increase the intensity of economic responsibility audit during the term of office, increase prevention, nip in the bud, and reduce the work pressure of audit institutions and auditors.
(B) intensify research and standardize the responsibility identification and evaluation system of audited accounts.
Objectively evaluating the economic responsibilities of leading cadres and accurately defining the responsibilities that leading cadres should bear are directly related to the political life of the audited leading cadres, which is very policy-oriented. Therefore, discipline inspection and supervision, personnel organization and auditing organs at all levels must work together to study and formulate the definition standards and audit evaluation norms of economic responsibility, and establish a set of scientific definition and evaluation systems to ensure the effectiveness and fairness of economic responsibility audit results.
(3) Improve the coordination mechanism to ensure that the functions of the member units of the joint meeting are fully exerted.
Strengthen the responsibility system for the use of audit results. First, according to the principle of "who audits, who is responsible", establish a lifelong responsibility system for audit quality. Second, when organizing departments to study the appointment and dismissal of cadres, they should listen to the conclusions of the economic responsibility audit, and when using cadres, they should correspond the audit results to the appointment of cadres one by one. Third, the member units of the joint meeting should fully perform their duties, strengthen coordination and cooperation, and timely feedback the application of audit results to the office of the joint meeting. Fourth, party committees and governments at all levels should include the implementation of audit results in the scope of work supervision to promote the practical application of audit results.
(D) Improve the open system, and innovate and expand the forms and platforms for the application of audit results.
First, the implementation of the audit results disclosure system. Making the audit results public is not only a test of the audit quality of audit institutions, but also a supervision of leading cadres, which is beneficial to close the relationship between the party and the masses and to quickly rectify the problems found in the audit. The second is to establish a comprehensive analysis and notification system for audit results. Audit institutions strengthen the induction and summary of audit results, and form a comprehensive analysis report of audit results, which will be reported within a certain range according to relevant procedures after joint meeting research. The third is to combine the application of audit results with the publicity of cadres before taking office. Incorporate the audit results of economic responsibility into the publicity of cadres before taking office, further improve the publicity system, and let the masses know more comprehensively and concretely about the cadres to be appointed, especially the economic problems.