County Head Accountability Audit Research of Zhejiang Province in The View of All Government Assets
|School||Zhejiang University of Technology|
|Keywords||government assets all government assets auditing the county head’s accountability auditing|
The accountability auditing of county head as an institutional innovation, havebeen developing to more than ten years. Few of the current theorists study therelationship between the government assets and responsibilities; from situation tocarry out the audit practice, there are insufficient in county head accountability audit,the majority still is built on the basis of the auditing of the fiscal and financialevaluation, and so to confirm the bear the economical responsibility of leading cadres.This thesis first adopt literature survey and audit investigation, then analyzes thedialectical relationship between government assets and government responsibilities,and obtained running powers and responsibilities of government assets is an effectivevehicle for the Government to this conclusion. On this basis, the thesis proposes theconcept of all government assets, that it is the stock of capital by the financial,administrative and institutional assets, corporate assets and resources of thestate-owned assets composition; then analyzes the current status ofgovernment-owned assets management, supervision and founded absence,management rights and responsibilities behind and out of touch and other outstandingproblems, and points out the economic responsibility audit in the county head to carryout the audit of all government assets, the need for the main line. Article incombination with the audit requirements of the situation and tasks, based on theexpansion describes the audit of all government assets practical needs, and from theasset value, asset inventory, asset increment resource carrying the Angle of the mayorsof four financial responsibility Audit modes. Finally, the thesis analysis and evaluatesthe effectiveness of the practice in Zhejiang trial, and put forward measures andsuggestions for improvement.The mode of county head accountability audit, in main line of all governmentassets auditing, may have more value of exploration and innovation. It should be somereference and guidance meaning in carried out of county head economicalresponsibility audit.