The Practical Research On The State-owned Enterprise Leaders Economic Responsibility Audit

The report delivered at18th National Congress of the Communist Party of Chinaemphasize that we should amplify inquiries, accountability and economicresponsibility audit system. In October,2014, the meeting of the eighteenth session ofthe Fourth Plenary Session proposed the construction of Socialist System of Lawswith Chinese characteristics, building a socialist county ruled by law, which increasesthe right restriction and supervision mechanism in law. Meanwhile, state-ownedenterprises not only are our economic lifelines, but also are the main contributors ofour national economy. If the leaders of the state-owned enterprises do not perform hiseconomic responsibility legally, duteously and feasibly, it will result in severe damageof economic development, and also affect the image and credibility of our Party andgovernment in the heart of majority of the people.This paper regards government audit institutions as majority, it uses normativeresearch and empirical research through document analysis method and case analysismethod, it researches on our country’s state-owned enterprise leader economicresponsibility audit practice. Let’s take audit institutions to AG Co., LTD leadingpersonnel of economic responsibility audit as an example, we found that theshortcomings of the audit work, we investigate and analyze the existing problems ofthe work of audit institutions of economic responsibility audit. Only we haveperfected our county’s theory of economic responsibility audit, can we better help theauditor implement and complete the audit works.Proceeding from the thinking model that the responsibility of economic resourceallocation in social reproduction, we can divide economic responsibility into4parts:financial responsibility, asset responsibility, human resource responsibility andoperating management responsibility. We should comprehensively evaluate theleaders entrusted with the implementation of economic responsibility. And from theperspective of management with the application of “strategy decision” and “tacticaldecision” enterprises,“binary” decision making body refine the above “4D” economicresponsibility scope, according to “four-type” responsibility content and “binarystructure” of strategy-decision responsibility and tactical-decision responsibility.Distinguish the chairman, general manager of the content of the different economicresponsibility audit.From the perspective of enterprise performance audit, according to the audit goaland specific auditing content, to design leading personnel of economic responsibility audit evaluation index system. Through the performance evaluation as the coreindicators evaluation model by using investigating the performance of leadingpersonnel in the enterprise. Finally, analyze the factors of the evaluation system, thenfind the reason, and then on the basis of national laws, administrative rules, goals andplans, leading individual behavior on the implementation of state-owned enterpriseleading personnel of economic responsibility to define. Ultimately determine theleading personnel’s direct responsibility, director responsibility and leadershipresponsibility.