Economic Responsibility Auditing Theory And Empirical Research

Economic responsibility audit is an audit of our unique model,the audit model has been more than two decades of history since 1985,it is a identification and examination,which are given to the leaders of government offices and state-owned enterprises or state-holding enterprises and institutions,the audit primarily identifies personal financial responsibility of the leaders,and evaluates their individual performance mainly.This is the main contents of the system.The earliest form of the audit was the retiring audit of the director or manager.It now appears that there are some specific historical conditions at the time for the inevitable product of economic responsibility audit,mainly associated with the economic system and the expansion of the autonomy of enterprises.The connotation and extension of the economic responsibility auditing are enriching,economic responsibility is not limited to the responsible of the audit of state-owned enterprises mainly,also includes local party, government leading cadres,institutions,leading cadres of townships,as well as state-owned enterprises and state holding enterprises.In addition,state-owned enterprises also set up a responsible audit in the project and the leaders of the grass-roots level.In this paper,the theory of economic responsibility audit is talked about in detail,at the same time,as an example to CNPC Jilin Petroleum,the audit of the empirical analysis is carried out,to illustrate the importance of economic responsibility audit and how to identify the risk of economic responsibility audit and the establishment of evaluation index.In this paper,firstly introduce the theory of economic responsibility audit,that are the four above-mentioned part,from the concept of economic responsibility, economic responsibility auditing comparison with conventional audit,and the theory responsibility audit based on.Then,introduce the background and significance of this study,that is,through the case studies of CNPC Jilin Petroleum to illustrate the practice of economic responsibility auditing the existence of related issues,as well as how to solve these problems,in order to promote more economic responsibility audit good development.The second part will talk about the need for economic responsibility audit,from the analysis of the role of the audit.Introduce the status of our country's economy responsibility audit,make analysis of economic responsibility audit of CNPC Jilin Petroleum.The third part of the article will evaluate the economic responsibility audit on the indicators,mainly related to evaluation of economic responsibility audit,how to choose the original data and collect and evaluate of the results of treatment.At the same time,make the analysis of the audit risk.The fourth part is the case study.With the CNPC Jilin Petroleum audit process as an example to show the process of implementing economic responsibility audit should be paid attention to the problems and the design of indicators and identification of risk.This case will reflect the entire audit process of economic responsibility audit.In the article,the fifth part,following the fourth part of CNPC Jilin Petroleum economic responsibility audit,to carry out problems and difficulties,also their analysis.The sixth part is a summary of the full text.Sum up CNPC Jilin Petroleum economic responsibility audit achievements and existing problems,solutions,as well as prospects for the future of economic responsibility auditing trends.In the theory of audit,economic responsibility audit practice will be gradually changed,both of the practice of theoretical research and theoretical studies are important,the theory of Chinese audit should be enriched.The audit type,the economic responsibility audit will from a single,step by step,approach to an independent audit.Objectives of the audit,from the financial responsibility the simple evaluation of the audit,identification and disclosure of the responsibility to the economic situation,help them to find loopholes in management to prevent losses and waste,and promote scientific decision-making,and promote the correct implementation of its economic decision-making,in accordance with the law, economic management the right economic policy implementation and supervision,in order to become more prominent and constructive,economic responsibility audit functions.Economic responsibility audit will be more objective,fair and comprehensive.Content of the audit,will shift to modern features from a single audit of financial revenues and expenditures traditional-based gradually.Building in the auditing system,the economic responsibility auditing departments will be scattered all over,spontaneous,coarse and flexible.We should regulate the building, unity,with a higher level and influence the development of the system. Economic responsibility audit is a supervision system with Chinese characteristics,a modern system and innovative in China,its importance is growing. With the theory of the economic responsibility auditing gradually formed and the study in-depth,it can effectively guide practice.With the audit of the gradual deepening of theoretical research,there is a strong theoretical support in promoting economic responsibilities audit on the healthy development.