The audit of economic responsibility is an audit of the performance of the legal representative of the enterprise and public institution or the performance of the management contractor of the economic responsibility during the term of office or during the contracted period.The main purpose of the economic responsibility audit is to distinguish between the responsibilities of the economic responsible person who should be responsible of the economic activities in this department and the unit during his/her term of office. We provide reference basis for the organization of personnel departments and discipline inspection authorities and other relevant departments to examine the use of cadres or honor the contract, etc.