The Status Quo, Problems And Causes Analysis Of Internal Economic Responsibility Audit In China’s State-owned Enterprises

On October12th,2010, the General Office of the CPC Central Committee and the GeneralOffice of the State Council issued and implemented "The Economic Responsibility AuditRegulations of Main Leaders of Party and Government Cadres and Leaders of State-ownedEnterprises"(referred to as the two offices "Regulations"). The two offices "Regulations"promulgation will be of great importance in regulating the behavior of economic responsibilityaudit, promoting the development of economic responsibility audit work, perfecting the auditsupervision system of socialism with Chinese characteristics, giving full play to the audit’s"immune system" function to protect the healthy of national economy and society. Subsequentlyon July24th,2014, The Enforcement Rules of Economic Responsibility Audit Regulations of MainLeaders of Party and Government Cadres and Leaders of State-owned Enterprises the "Rules" waspublished, which details the specific content of economic responsibility audit, and further improvethe economic responsibility audit system to full development the economic responsibility audit.Two offices "Regulations" and "Rules" have respectively explicitly stipulated the economicresponsibility audit objects, audit content and the use of audit results of state-owned enterprises.This shows that the Regulations and Rules aim the economic responsibility audit at both theLeaders of Party and Government Cadres and the Leaders of State-owned Enterprises. Therefore,the economic responsibility audit of the Leaders of State-owned Enterprises has play a significantrole in the economic responsibility audit.Based on the Regulations and Rules, this paper integrates theory with practice andcompares the positive and negative cases, and by ways of research significance and documentanalysis to summarize the theoretical basis of internal economic responsibility audit ofstate-owned enterprises. In this theoretical background, this paper summarizes the problems in theinternal economic responsibility audit of state-owned enterprises, like audit after dismission,lack of a unified evaluation, insufficiency usage of audit results and other issues. To solve theseproblems, there are aspects to be reformed on the system, it should strengthen the co-system inaudit process and deepen the audit results announcement system to fully utilized the audit results.On the way, it should to recognize the responsibility of the state-owned enterprise leaders andmaintain a high independence, and ensure "dismission after the audit and without exception ". Onthe construction, according to the principle of "evaluation to law, objective and impartial, practicaland realistic, scientific and reasonable powers and responsibilities unified, simple andcomprehensive," to create a comprehensive, specific "fulfill economic responsibility evaluationform". On the development, it should advance with the times,to deepen the internal economicresponsibility audit contents of the state-owned enterprise leader and put forward a throughresearch and analysis of the characteristics and rules. This paper, based on above methods, hopesto positively promote the functional realization of internal economic responsibility audit ofstate-owned enterprises. For state owned enterprises to achieve economic responsibility auditfunction plays a positive role in promoting.