Responsibility Audit Of State-owned Enterprises’ Leaders

Responsibility audit is a special kind of audit in China.At present,it is the key period of the deepening reform of state-owned enterprise.At the same time,the responsibility audit is upgrading for the modernization of national governance.The existing research,from theory to practice,is difficult to adapt to the development of responsibility audit of state-owned enterprises’ leaders.So there is a broad study space of it.This paper focuses on the basic principles of the responsibility audit of state-owned enterprises’ leaders,the audit content,problems and policy recommendations,which has important theoretical and practical significance.This article uses a variety of research methods such as normative research,historical analysis,comparative analysis,literature research,to study the basic principle and main content of responsibility audit of state-owned enterprises’ leaders.Based on the comparative study on the audit system of typical foreign countries,this article analyses the main problems and policy improve suggestions of the responsibility audit of state-owned enterprises’ leaders.There are five aspects of research in this article:First of all,this article analyses the basic principles of responsibility audit of state-owned enterprises’ leaders.The first one is the research on the connotation of the responsibility audit of state-owned enterprises’ leaders,including the definition,features and functions.The second one is the review of responsibility audit,including Marx’s thought of power supervision,public accountability theory and modern governance theory.The third one is a comprehensive analysis of the main parts of responsibility audit of the state-owned enterprises’ leaders,including audit plan,audit implementation,audit report and the use of audit result.Secondly,this article analyses the main contents of the responsibility audit of state-owned enterprises’ leaders.Base on the requirement of the state-owned enterprises’ reforming and developing,and the objective needs of national audit serving national governance,this article points out that the contents of responsibility audit of state-owned enterprises’ leaders includes 8 sections:implement the central decision-making arrangements,major economic decisions,finance management,internal management,innovation,overseas asset management,risk control,honest and clean.This article analyses the eight aspects and puts forward specific audit content and the main evaluation indicators.Thirdly,this article studies the relevant typical audit systems of foreign countries.It is pointed out that the performance audit system is the most close to the responsibility audit and the most significant reference to the foreign audit system arrangement.This article made a comparative study of the development of audit system and the main features of the United States,Britain,France and abroad in Germany,Sweden,Australia,Canada,Japan and other countries are relatively mature and typical system,provide a useful reference for the research of China’s responsibility audit of state-owned enterprises’ leaders.Fourth,this article analyses the problems existing in the responsibility audit of state-owned enterprises’ leaders.There are 3 problems of audit system,including the lack of independence and authority,the lack of law enforcement authority,the lack of personnel and funds.As for the audit object,there are 2 problems including awareness of the existence of fuzzy and incomplete coverage.In the aspect of audit method and procedure,there are 3 problems including the lack of unified guide,the lack of planning,and traditional methods.As for the audit content,there are 3 problems including the fuzzy boundaries,unclear classification,and rough problems.In the aspect of the evaluation standards,there is a lack of quantitative evaluation index system,performance evaluation,lack of neglect.There are difficulties of responsibility division and responsibility quantify on responsibility defining.As for result application,there are different content by different degree,weak supervision and rectification the problems,such as lack of transparency.In the aspect of risk prevention,there are problems of risk prevention and control.For each problem,this article analyses the causes.Fifth,this article put forward the policy recommendations of the responsibility audit of the state-owned enterprises’ leaders.The study suggests that the system of audit,audit system reform to promote and expand the audit law enforcement authority,the implementation of audit vertical management;audit object,audit object to expand the scope,accurately grasp the audit object;methods and procedures,to the introduction of a unified program guide,strengthen the audit plan,the application of advanced methods of audit;audit content,to clarify accountability classification,refinement clear audit content;evaluation standards,to establish the evaluation index system,using the quantitative evaluation method of performance evaluation,strengthening accountability;responsibility,attaches great importance to the definition of responsibilities,the scientific division of responsibility,economic responsibility audit,focus on the quantitative definition of evidence supporting;result application,to improve the result of the joint the meeting function,increase accountability efforts to strengthen the rectification results with the use of the system,improve the results announcement system;risk prevention,to strengthen risk awareness education,strengthen risk prevention and control measures.The innovation of this article lies in:one is the basic principle of responsibility audit,"three sources" theory of the theoretical basis of responsibility audit,the main part of the responsible audit of state-owned enterprises’ leaders.The two is the audit content,which is divided into 8 aspects,27 audit matters,according to the development of state-owned enterprises.Each of the audit matters was analyze in detail,so it is an enrichment to classification,systematic and operable.The three is the comparative study of related foreign countries’ audit system,the problems and policy suggestions of responsibility audit of state-owned enterprises’ leaders.So it is a development of previous similar studies in the research scope and the effectiveness of studying problems and policy suggestion.