A Study On The Risk And Control Of Economic Responsibility Of State - Owned Enterprise Leaders

With the gradual perfection of the socialist market economy, to establish modern enterprise system as the direction of the reform of state-owned enterprises has deepened and the reform strength continue to increase. The industrial layout, the organization form of state-owned enterprise, the business scale and the economic strategies have undergone profound changes, which brings a series of new situations and new problems to economic responsibility audit of leaders of state-owned enterprises. Therefore, audit of leading personnel of economic responsibility state-owned enterprises is of great concern; and the research on the economic responsibility audit for the leaders of state-owned enterprises has become particularly important. In this paper, the author mainly focuses on state-owned enterprise leaders of economic responsibility audit risk and its prevention and control measures. With the actual case was analyzed, author could provide certain guiding significance to the construction of China’s economic responsibility audit mode helpfully. The framework of this paper is:Part I:introduction. This part mainly introduces the research background and significance, the content and purpose of the study, research methods and routes, the innovation and deficiency.The second part:domestic and foreign literature review. This part mainly introduces the theoretical basis, the domestic and foreign research situation about the state-owned enterprises leaders’ economic responsibility audit, and analyzes the research situation.The third part:the analysis of the situation of state-owned enterprises leaders’ economic responsibility audit. This part is mainly about the elaboration and the analysis of the nature and the concept of the state-owned enterprises; the subject and object of state-owned enterprise leaders’ economic responsibility audit; the problems of state-owned enterprise leaders’ economic responsibility audit.The fourth part:the analysis of the risk of state-owned enterprises leaders’ economic responsibility audit. In this part, the author first analyzes the characteristics and causes of the risk of state-owned enterprises leaders’ economic responsibility audit, and then author analyzes the risk of state-owned enterprises leaders’ economic responsibility audit in the perspectives of the state-owned enterprise leaders’ serving situation, the audit process of state-owned enterprises leaders’ economic responsibility audit,and the risk-oriented auditing.The fifth part:the analysis of the prevention and control measures of state owned enterprises leaders’ economic responsibility audit risk. In this part, the author puts forward the control measures of state-owned enterprises leaders’ economic responsibility audit risk in different perspectives by combines the contents of the fourth part.The sixth part:case analysis:the economic responsibility audit of former chairman of k enterprise in K terms. Through the analysis of the K term economic responsibility audit case of the former chairman of k enterprise, author sums up the audit risk which may exist in the audit case, and puts forward the measures to prevent it.The seventh part:summary. Author summarizes the main point of this paper, and puts forward some suggestions for further research.