Carrying out the economic responsibility audit of party and government leading cadres and leaders of state-owned enterprises during their term of office is an important measure to prevent and control corruption from the source, promote the honesty and self-discipline of leading cadres, and vigorously promote administration according to law. It is also an in-depth study and implementation of the "Regulations on Economic Responsibility Audit of Leading Cadres of Party and Government and Leaders of State-owned Enterprises" and its "Implementation Rules" by the Central Office and the State Council, so as to unify thoughts, raise awareness and sum up experience, and better play the role of economic responsibility audit. Do a good job in the following aspects, and constantly promote the rapid development of economic responsibility audit. Thinking and Countermeasures (1) Thoroughly understand policies and regulations. We should study the work, pay close attention to implementation, and do our best to do a good job in the economic responsibility audit under the guidance of the Detailed Rules for the Implementation of the Economic Responsibility Audit Provisions for Leading Cadres of the Party and Government and Leaders of State-owned Enterprises issued this year. First, implement the policies of provinces, cities and counties. It is necessary to take the line, principles and policies of party committees and governments at all levels in provinces, cities and counties as the main direction of carrying out audit work, and constantly improve the theoretical level and ideological and political level. In-depth study of the party constitution, the spirit of the 18th National Congress, the spirit of the Fourth Plenary Session of the 18th Central Committee, and the eight central regulations. Through learning, we can accurately grasp the current development situation, understand the work priorities and tasks of the CPC Central Committee and provinces, cities and counties, effectively improve our ideological understanding, and maintain a high degree of consistency with the deployment requirements of provinces, cities and counties, thus laying a solid foundation for promoting the development of audit work. The second is to implement the spirit of audit work conferences at all levels. Audit cadres should thoroughly study and implement the spirit of the national audit work conference, the national economic responsibility audit video conference and the city's audit work conference, unify their thinking, raise their awareness, implement the new situation and new requirements into specific audit work, and strive to promote the deepening development of economic responsibility audit work. It is necessary to combine the activities of "three studies and three comparisons" and "five learning methods", study hard, understand the essence, further clarify the work requirements of economic responsibility through study, strictly audit procedures, grasp the key contents of audit, and effectively improve the quality of economic responsibility audit. Third, seriously study the auditing laws and regulations. It is necessary to thoroughly study the knowledge of auditing business, repeatedly and conscientiously study the Audit Law, the Regulations for the Implementation of the Audit Law, the Provisions for the Audit of Economic Responsibility of Leading Cadres of the Party and Government and Leaders of State-owned Enterprises, the Detailed Rules for the Implementation of the Provisions for the Audit of Economic Responsibility of Leading Cadres of the Party and Government and Leaders of State-owned Enterprises, and the Handbook for Auditors, etc., so as to lay a solid theoretical foundation, enhance professional skills, and effectively improve the audit business ability and work level. (2) Strict audit procedures. To do a good job in economic responsibility audit, we must strictly audit procedures, and focus on three links: audit preparation, audit implementation and audit report, so as to continuously improve the quality of economic responsibility audit. The first is the pre-trial preparation stage. In the pre-trial preparation stage, the audit investigation must be comprehensive and the audit plan pragmatic. Doing a good job of pre-trial investigation can prevent the inaccurate determination of audit key points and audit doubts in audit implementation due to insufficient pre-trial investigation. By holding pre-trial symposiums and individual conversations, we can investigate and understand from various aspects. We should communicate with the auditee and ask the auditee to provide all kinds of data. We can make digital analysis according to all kinds of financial and asset data reported by the auditee to find doubts and key points. We can also make preliminary judgments based on previous audits. The more comprehensive, detailed and accurate the pre-trial investigation, the more conducive it is to improving the efficiency and effectiveness of audit implementation. It is necessary to make a good audit plan on the basis of audit investigation. The audit plan should be pragmatic, closely combined with the specific reality of the audit project, as detailed, scientific and operable as possible, which can really guide the implementation of the audit and ensure the smooth and successful achievement of the expected audit objectives. The preparatory work requires a full understanding of the purpose, content and focus of the economic responsibility audit, and an objective evaluation of the responsible auditor. The contents of each evidence collection, each piece of evidence and other specific reviews should provide reliable factual basis for writing the report. The second is the audit implementation stage. (1) Highlight the key points. Economic responsibility audit must focus on the key points, not everything, and highlight the key points to improve the effectiveness. In the economic responsibility audit, we should focus on reviewing the performance of leading cadres in five aspects: first, the decision-making and deployment of major issues; The second is the internal management and system construction; The third is the financial operation and management; The fourth is the implementation of national policies; Fifth, individuals abide by the discipline of clean government and focus on different audit targets. In addition to attaching great importance to the sex problem, we should also attach importance to the personality problem of different audit objects. For example, when auditing department leaders, we should focus on revealing the authenticity and legitimacy of financial revenue and expenditure during the tenure of leading cadres, the changes in assets of the unit where they work, and the effect of the use of special funds. The audit of the legal representative of affiliated institutions should focus on verifying the authenticity of accounting information and the efficiency of major investments. (2) Improve the auditing methods. Flexible and diverse audit organization methods and technical methods should be adopted in the implementation of audit. First, we should arrange audit projects flexibly. It is necessary to give priority to the audit of the proposed promotion and transfer, and to promptly arrange for concentrated efforts to pay close attention to the trial when the masses strongly reflect it. For those who intend to retreat to the second line, have retired or are ready to retire, and do not involve promotion and transfer, they can be audited in a timely manner according to the audit strength and audit time; The second is to pay attention to the combination of work. It is necessary to closely combine economic responsibility audit with financial revenue and expenditure audit and audit investigation, and strengthen audit investigation to obtain accurate and sufficient evidence, so as to verify the problem accurately and investigate clearly. The third is to increase the intensity of extended auditing. In order to make a breakthrough and thoroughly implement the doubts and clues found in the audit, it is necessary to carry out an extended audit, trace the relevant economic activities, accounts and data of the relevant year, carefully verify and thoroughly investigate, so as to find out the ins and outs of the problems and correctly define the economic responsibilities that leading cadres should bear. (3) Make full use of computer audit. Computer audit plays an increasingly important role in the current audit work, which can greatly improve the efficiency of audit work. Computer-aided audit can quantitatively analyze the situation of the audited entity through computer, so as to improve the efficiency of economic responsibility audit. The third is the audit report stage. (1) Carefully check the audit report. Review makes the audit results more authentic, fair and effective. The audit team shall review the audit working papers, the written opinions of the audited entity on the audit report and the audit report. According to the principle of "three-level review" of the audit team, leaders in charge and legal unit, check whether the audit objectives determined by the audit implementation plan are realized; Whether the facts are clear; Whether the audit evidence is sufficient; Whether the applicable laws, regulations and rules are correct; Whether evaluation, characterization, handling, punishment and transfer are appropriate, etc. On the basis of review, the final formal audit report is determined through the study of the executive meeting, so as to ensure that the economic responsibility audit report is true, scientific and reasonable, and make an objective evaluation of the audited leading cadres. (2) The audit report should be serious, cautious, concise and proper. Audit report is the final embodiment of audit results, and it is also the basis for judging leading cadres during their tenure, so it must be objectively expressed and properly written. First, the evaluation should not be too much, otherwise the audit risk will be increased, and only the audit evaluation opinions will be issued on the audited matters. For matters not involved in the audit process, insufficient audit evidence, unclear evaluation basis or standards, and beyond the scope of audit duties, audit evaluation opinions are not published. Second, the financial operation and internal management should be described in detail, and the audited financial operation, internal control management and problems found must be accurate. The third is to speak with figures and indicators. To objectively reflect the problems found in the audit, accurately qualitative, and make audit punishment. Strengthening the application of audit results Whether economic responsibility audit can play its due role depends on the correct handling and utilization of audit results, otherwise, the audit will become a mere formality. It is necessary to establish a strict management mechanism for the application of economic responsibility audit results, with correct results, but without paying attention to the application of results, it is difficult for economic responsibility audit results to produce ideal results. Therefore, we must strictly apply and implement the results of economic responsibility audit. Inform or publicize the rectification and application of the economic responsibility audit results of leading cadres within a certain range, and actively accept the supervision of cadres and the masses to further ensure that the economic responsibility audit results can be fully utilized. Strict financial discipline, administration according to law, scientific financial management should increase the training of financial personnel, enhance the concept of financial discipline of leading cadres in various departments and units, improve the overall quality of financial personnel, establish and improve financial internal control system, and strictly control financial order. Give full play to the duties of the integrity supervisor in the audit work, and follow up and supervise the auditors' work behavior and style discipline in the audit process; Advocate the method of "six ones" (saving one kilowatt hour, one drop of water, one piece of paper, one drop of oil, one penny and one grain) in strict economy, and put an end to extravagance and waste; In the party's work style and clean government, it is required that every cadre must do "ten noes", that is, county audit does not eat, township audit does not drink, does not take gifts from audited units, does not live in over-standard offices, does not build new buildings and halls, does not travel with public funds, does not take over-standard vehicles, does not entertain illegally, does not extravagance and waste, and does not abuse power for personal gain, so as to establish a good image of audit cadres.