Study On Enterprise Leader Economical Responsibility Audit

Enterprise economic responsibility audit is the audit departments of the operators of enterprises during his term of assets, liabilities, profit and loss situation of authenticity, legitimacy and efficiency of economic activities and should bear the financial responsibility conducted by the audit and supervision, witnesses and Evaluation of the activities of enterprises in financial income and expenditure on the basis of the audit, the personification of the audit findings, the audit findings to the implementation of the economic responsibility. China's enterprise management of the economic responsibility auditing initially from China's economic system reform and have the cadre system, was originally from the director (manager) departure of the audit began, after a period of practice, the initial accumulated experience, the establishment of And improve the corresponding rules and regulations, gradually developed to the current leadership of the party and government cadres and the economic responsibility auditing.On the operators of the economic responsibility auditing is a new work, is still in an initial stage, the current economic responsibility auditing in practice there are still many problems, one of the most prominent is the economic responsibility audit of the evaluation, the lack of an effective, The actual scientific evaluation index system and evaluation methods, thereby directly affecting the quality of the audit, limit the role of the audit, so this was studied in this paper."Trial does not deal with the problem, mean that there is no trial." National Director of Audit, Li Jinhua pointed out that the purpose of the audit is to identify problems and found the goal is to rectification and reform, to correct these problems, while further strengthening the legal system, so that our Improve the management level, to improve efficiency in the use of funds.At present, China's goal in the 11th Five-Year economic plan, under the guidance of efforts to struggle for socialist construction, micro-enterprises as the main economic activity is the main force in achieving 11th Five-Year Plan, in order to determine the direction of corporate activities and prevent the emergence of Mao Jin, fraud Such acts, we need the audit. The operators of economic responsibility audit evaluation is that the audit of audit organs or other institutions, organizations entrusted, according to state laws and regulations and relevant regulations, adopted by the operators of the enterprise's assets, liabilities, such as profit and loss responsibility and economic matters relating to the Inspection, analysis, comparison, and focus on the operational effectiveness of business conditions, the basic management level, major restructuring reform, development strategies and implementation of the internal control system, risk management and implementation, the sustainable development of enterprises such as content, in the light of A certain standard, enterprise leaders duty to fulfil the economic situation made by a comprehensive audit opinion.After the audit to evaluate the results of the audit, which creates a rating model, based on audit findings, the audit was the business of economic responsibility, a qualitative and quantitative analysis. Papers in the evaluation of the audit role-oriented, quantitative evaluation of operating and regulating role.Also known as the internal control review of the test is to determine the internal control of the design and implementation of effective and whether the implementation of the audit process, including design control test and control the implementation of the two aspects of the test, the purpose of testing is to determine completion of the audit work required The implementation of the substantive test of the nature, timing and scope of that, in the financial statements of income and expenditure and audit, internal control assessment is only the starting point for substantive testing is not necessary to the effectiveness of internal control of a separate assessment. The enterprise leaders in economic responsibility audit, the audit immediate objective is to evaluate the leading personal financial responsibility, in the modern enterprise system, establishment of effective internal enterprises, scientific and rational decision- -making, implementation and monitoring system and strict internal control System for enterprise leaders is a vital economic responsibility; addition, the internal control of accounting controls directly affect the quality of corporate accounting information and the owner of the security and integrity of assets, management control will directly affect the business of efficiency and effectiveness . Therefore, assessment of the eff -ectiveness of internal control is an important economic responsibility audit of the content.As people of the internal audit function and role of the constant deepening of understanding and participation in the internal audit of internal control and management of the key role of people's universal recognition. Economic responsibility audit of the business to strengthen the supervision and maintenance of financial discipline, and promote the development of the socialist market economy in terms of playing an active role.First of all papers on economic responsibility audit of the emergence and development were reviewed, the audit cited in the work of difficulties and problems, described in the original evaluation of the economic responsibility auditing the deficiencies. Papers in reference to the original evaluation method on the basis of creativity and technical economics of the time value of money in the method used to model, with AHP and fuzzy evaluation, to a more substantial evaluation of the operators of the economic responsibility Implementation. Finally, the evaluation model applied to a specific case.The main content of this paper is divided into six parts: The first part, introduced a paper on the background, purpose, meaning, generally reflect the full picture of.The second part, on the enterprise managers of the economic responsibility auditing, corporate managers on the economic responsibility auditing process of the main problems, analysis of the existing methods of deficiencies.The third part, on the original methods and the improvement of the re-construction of the suits China's national conditions of a socialist characteristics of the evaluation methods and evaluation system. Part IV, described in detail the economic responsibility audit of internal control assessment.Part V light of the specific case of this building comprehensive evaluation system for the assessment model is validated. Part VI, the paper concluded.