The Research On The Question Of Manager's Economic Responsibility Audit

With the development of fighting against corruption, manager's economic responsibility audit is an effective means of strengthening the manager's supervision and management, promoting manager's probity and self-discipline as well as correctly performing responsibilities. It exerts an active and essential effect upon fighting against corruption, boosting administration according to law and advancing the management of state according to law.Economic responsibility audit has achieved some achievements in both the theory and the practice in the past ten years. However, it still meets some questions, such as distinguishing the responsibility,lack of audit resource,audit risks,the different evaluating standard of audit,extending the area of audit and so on, because it has not been developed for a long time and there is no theory and experience which we can refer foreign countries to. The existence of the above questions affects badly the precision of evaluating economic responsibility audit and the utilization of its result. It also affects the exertion of the manager's economic responsibility. As an auditor, I am trying to analyze and study the above questions in order to give the suggestions to make the economic responsibility audit develop deeply. The key point is to research and explore on distinguishing the responsibility,fitting out resources to develop the audit,avoiding the audit risks,improving the system of audit evaluation and so on. I hope it can ameliorate the theory of the manager economic responsibility and solve the problems of corruption and drive it develop deeply and exert the function of supervision and management and fight against corruption and protect the movement of economy.The structure of the thesis is as the follows: the first part is the introduction, which is mainly about the background,the meanings,the related references and the structure of the thesis. The content of the second part is about the basic theories, which is mainly about the meaning,the function and the theoretic basis. It introduces the influences of manager economic responsibility audit upon the whole society from four aspects. It applies the principal-agent theory to the analysis of manager economic responsibility audit .The third part is about issues of manager's economic responsibility audit from distinguishing the manager's economic responsibility,the shortage of the audit resources,audit risks and so on. The fourth part is the amelioration of the manager's economic responsibility from distinguishing the responsibility accurately and fitting out the resource of task and avoiding the audit risks and improving the evaluation of manager's economic responsibility and so on.