Promoting leaders to establish and practice a correct view of political achievements is an important issue in the governance of China in the new era. Economic responsibility audits, as a system for directly supervising leaders performance, are a key mechanism for correcting deviations in their view of achievements. This article follows the main line of theoretical framework—practical motivation—mechanism of action—practical path and builds the CBBPS analysis framework, made up of Cognition, Behavior, Bottom Line, Process, and System, to systematically explain the internal logic and implementation path of how economic responsibility audits promote leaders to establish and practice a correct view of achievements. The study shows that economic responsibility audits work through five coordinated mechanisms: value correction, accountability locking, safety constraints, procedural checks, and interest integration, pushing achievement supervision from external constraints toward internal guidance. Based on this, the article suggests optimizing economic responsibility audit practices by improving the evaluation system that guides potential achievements, establishing lifecycle responsibility evaluation systems for projects, strengthening penetrative audit supervision of major risks, creating fullprocess decision accountability loops, and setting up crossregional collaborative audit networks.