Study On The Internal Economic Responsibility Auditing In Institutional Unit

The Economic Responsibility Auditing is the important measure to take precautions against the corruption phenomenon, to protect State-owned assets safely and entirely, and to make fully use of the restricting effect of auditing to power. In order to prevent internal clerk from embezzling, perfect the management of Institutional Unit, and promote running the state by law, the thesis connects the Economic Responsibility Auditing innovatively with Institutional Unit, and then has a study on this new proposition--the Internal Economic Responsibility Auditing in Institutional Unit.Firstly, this paper recollects the concept and the development of the Internal Economic Responsibility Auditing and Institutional Unit, at the same time, analyzing the definition of economic responsibility and the categories and characteristics of Institutional Unit. Fatherly, this paper addresses the concept of the Internal Economic Responsibility Auditing in Institutional Unit, and analyzes the theory and law basement of this proposition.The audit applying theory is applying the basic theory of auditing to practice, so secondly, this paper studies the application on the Internal Economic Responsibility Auditing in Institutional Unit. The object, subject, process, risk, and the estimate, which link up with distinguishing features of Economic Responsibility Auditing and Institutional Unit, are all the main content of this applying research.Next, this paper discusses the present situation and problems of the proposition, and analyses problems from macro and micro angle especially. Considering the situation and problems, at the end, measures and strategies are suggested to perfect the Internal Economic Responsibility Auditing of Institutional Unit of our country.