| The economical responsibility audit is in our country specific time political system, the economic restructuring product, is the audit body accepts the government department the request, the basis country law laws and regulations and the correlation policy, the audit the leading cadre is in office the period in the department and the unit finance revenue and expenditure, the financial revenue and expenditure authenticity, the validity and the benefit, as well as leading cadre the responsibility which should have to the related economic activity, the leading cadre economical responsibility in order to the appraisal to fulfill the situation higher level surveillance .Although our country economical responsibility audit has already carried on for several years, but as a result of its audit object complexity, the economical responsibility audit some legal laws and regulations was not very perfect and so on the factor, Enables in the economical responsibility audit to have many problems to need to solve.This article was divided five parts to carry on the discussion to the state-owned enterprise leader's economical responsibility audit. The first part embarks from the economical responsibility audit basic concept, through to the economical responsibility audit definition and the characteristic, the significance unfolded states, enables us to Lave an preliminary understanding and the understanding to the economical responsibility audit. Second part of main research state-owned enterprise leader economical responsibility audit main body, object and audit content. This is the theory and a solid service argument quite a lot question. Should audit to the state-owned enterprise leader's economical responsibility audit by the national audit body, or carried on the audit by the national capital committee, in the article has made the detailed analysis. But about the state-owned enterprise leader's economical responsibility audit content, the author thought should unify state-owned enterprise itself the characteristic to carry on the analysis, must emphatically valid, the significant investment decision-making effect, enterprise's sustainable development ability, enterprise's aspect and so on innovation ability which to the financial revenue and expenditure real validity, in controls carry on the examination. Third part of discussion state-owned enterprise leader economical responsibility audit time. Aboutthe state-owned enterprise leader's economical responsibility audit time, actually are most in the reality audit work is first examines to after, but then then can greatly give the discount regarding the audit result utilization. We should in the full consideration audit resources and are audited leading cadre's special details, after achieves as far as possible first audits leaves a post. The fourth part has discussed the economical responsibility audit responsibility limits and the appraisal question. The author has first limited the economical responsibility, points out the different responsibility limits existence the difficulty and should to the measure. Subsequently, pointed out the economical responsibility audit appraisal should follow five principles. In view of the economical responsibility audit appraisal method, the author only simply introduced the comparative analysis appraisal law and grades the appraisal law. Received the author the question which existed on the economical responsibility audit appraisal in to carry on the analysis and to propose some corresponding measures. The fifth part has carried on the discussion to the economical responsibility audit risk and the origin. Pointed proposed in view of the state-owned enterprise leader economical responsibility audit risk unique reason some guard measures, guarantee our country state-owned enterprise leader's economical responsibility audit risk performance to reduce in the certain degree. |
