State-owned Enterprises, Leading Cadres Economic Responsibility Audit Study

Economic responsibility audit is the development of China's reform and opening, original with Chinese characteristics, a new audit model. The root cause of economic responsibility audit is due to imperfections of the supervision system, leading to some leading cadres, the legal representative of the exercise of power in certain business activities and problems affecting the party and the government's position among the people, economic responsibility audit In this context came into being, it can effectively play the constraints of the audit oversight function of rights for the protection of the safety and integrity of assets to protect the client's economic interests, and promoting clean government has a crucial role.State-owned enterprises economic accountability auditing for state-owned enterprises should be a market economy is the financial environment and the increasingly frequent activities, and the state-owned enterprises, senior managers in the implementation of a definite responsibility for auditing the economic relations, is the strengthening of the construction and objective assessment of the economic responsibilities of leading cadres, and to safeguard the normal operation of economic activity of an instrument. As mortal management, supervision and inspection in the service of the leading cadres economic accountability auditing work carried out since the preliminary showed a consensus, atmosphere, efforts and results of a good growth. but owing to economic accountability auditing has a span long and the level and scope of business, with a heavy workload, the audit risk much as that of state-owned enterprises in implementation of economic accountability auditing also exposed the problems.The article through research designed to further improve the auditing personnel to Business operators economic accountability auditing and importance of strengthening the auditing of the theory of knowledge and skills and promote business economic accountability auditing an orderly and better supervision of an audit and evaluation function.