Liaohe Oilfield Company, Economic Responsibility Auditing Research

As a self-restriction mechanism of an enterprise, internal audit has become a vital part of modern enterprise's system. It is an important measure for departments and units to consummate interior control system, maintain fiscal discipline, meliorate management and improve economic efficiency. Economic liability audit, a significant part of internal audit, has remarkable pushing effects on promoting to establish and perfect market economic system, reforming cadres' supervision system, boosting leading cadres to be clean-fingered and diligent, preventing and punishing corruption from springhead, etc.In respect that the economic liability audit has been conducted for leading cadres only in recent years during audit procedure in state-owned enterprises, procedure standardizing, contents grasping, recognizing key points, method that employed, and criterion for evaluation, and so on, are all new tasks that auditors have to face to. To deepen economic liability audit so that full play can be given to its function, it is significant and imperative to study on how to make this job systemized and standardized.Based on the description of the fundamental theory of economic liability audit, actualities and existing problems have been analyzed according to the complete investigation of economic liability audit activities in Liaohe Oilfield Company. In terms of the existing theories and relative laws, rules, systems and policies of economic liability audit, by fully considering the favorable experiences of internal audit in some state-owned enterprises, corresponding measures have been explored which are suitable for practical economic liability audit activities in Liaohe Oilfield Company. Systematic demonstration has been made on standardizing audit procedure, perfecting audit methods, establishing evaluation parameters system, preventing risk of audit, setting up appraising criterions, and utilizing audit results effectively, etc.