Research On The Legal Responsibilities Of State-owned Enterprises Audit

When the history develops to the modern era of democracy, state-owned enterprises have three main audits, the national audit institutions, civil organizations and the internal audit. In this paper, selected national audit of state-owned enterprises to research on the audit liability perspective, this will help enrich the theoretical system of state-owned enterprises, and provide guidance to audit practice.Since the establishment of the State Audit System in China, it has been playing an active role in helping the government department to improve the performance of the situation, to improve financial transparency, to strengthen the public entrusted responsibility, to promote "performance audits" and to benefit the people. According to public relations theory and state auditing relations theory, the objective of national audit is the essence of independence, objectivity and impartiality of state-owned enterprises to provide the public with the financial responsibility for the management of public duty to fulfill the relevant and reliable information. The state auditing organs and personnel mistakes, fraud and other acts, if the result of state-owned enterprises and stakeholders economic losses, resulting in the allocation of public resources and low efficiency, they should bear the corresponding legal responsibility. Based on in-depth study of the audit of state-owned enterprises legal liability, give some suggest about management system of the national audit: the adoption of a clear legislative authority and the state auditing the responsibility of the audit organs; when pursue legal responsibility in the audit of state-owned enterprises, it should be, respectively from the auditors of audit organs and two angles to determine the causes of legal liability, in order to prevent failure, from perfect legal system, improve the quality of personnel and sound system these three aspects to control state-owned enterprises audit risk.Using the standard research method, this paper makes a comparative analysis to the status quo of the state audit legal liability research, analyses the formative reasons of the State Audit Legal Liability, the main types and forms of the State Audit Legal Liability on the basis of the Public Liability Relations Theory and the Legal Theory; last select illustrative case to verify theses conclusions.