The Research On The Leaders' Economical Responsibility Audit Of Stock Cooperation Company Case Analysis-Guantian Shareholding Company In Shenzhen

Joint-stock cooperative company is the special product of urbanization in Shenzhen rural areas, the village chiefs is its leaders, with the village's collective assets (mainly land assets), based on the composition of the cooperative company. This kind companies have made important contributions to the development of the economy, but with no relevant theoretical and empirical aspects of reference, can not avoid some problems, resulting in the company's development is impaired and a serious loss of collective assets, resulting in farmers'(shareholders) benefit can not be guaranteed. These problems show that the company's development co-operation of these shares lack of supervision, the power of leadership is not well constrained. Therefore, to strengthen these joint-stock cooperative company leaders'right to audit supervision is an urgent task. In recent year, economic responsibility auditing is gradually applied to the leaders of these companies, and achieved some success, but due to various reasons, there are many difficulties to carry out the audit work. This paper make the village-level joint-stock cooperative company's term of office of economic responsibility audit as research subjects, have certain theoretical and practical significance.First, this aticle starts from the related research from the leading term of economic responsibility audit review , we explain economic responsibility audit production.from the principal-agent theory, humanistic management theory and the balance of power theory. Second, we analysis the leadership of our shareholding company status and economic responsibility audit of the Development of Joint Stock Corporation, and summarize the shareholding company's leadership Economic Responsibilities audit characteristics of the region in general. The leadership audit of partner companies has the following characteristics: with the government audit as its main audit department, with a dual object audit, comprehensive audit of the workload, with great difficulty to carry out .To give some reference to the l follow-up audit of economic responsibility System ,we explore the cooperation of the current implementation of the leadership responsibility audit work's the main problems, and analyzes the reasons for problems. Third, We build up a shareholding company economic responsibility auditing mode from auditing purposes, principles, contents, the index system and evaluation process leading term. finally, use the model on the co-chairman of the Shenzhen Stock Guantian audit. The model and analysis will give some advice to other shareholding companies in their leadership economic responsibility audit.