Difficulties And Solutions Of Economic Responsibilitiy Audit In Commercial Banks

With the continuous deepening of China’s economic system reform,state-ownedenterprises and state-holding firms, which the the ownership and management right ofenterprises are separating,are all developing faster.As the special currency-operatingindustry, state-owned commercial banks are developing faster along with the rapidblossom of the market economy.However,the situation also connives at the occurrenceof an increasing number of cases of corruption which leads to the major losses ofState assets.Therefore, economic responsibility audit appears,as means of thecommercial banks’ internal control and supervision with Chinese characteristics andhere comes commercial banks’ economic responsibility audit,as a branch of it.Commercial banks’ economic responsibility audit not only owns economicresponsibility audit universal law,but also has its distinctive characteristics of theindustry,its economic responsibility audit is trustee term review of managementresponsibilities to fulfill or not.Based on the theory of accountability,this paper standing on the perspective ofinternal audit,combined with a number of commercial banks nationwide surveyresults and the relevant cases,has a detailed analysis of the problems existing in thecommercial banks’ practical work from seven aspects:the low aware of the extent ofstaff,complicated audit content and confusing way,difficult use of audit results,scarceaudit resources,audit risk,difficult definiens of economic responsibility,difficultenforcement of audit mode.Then,this paper analyses the reasons for problems ofeconomic responsibility audit of commercial banks,from the perspectives of internalaudit system,unsound audit indicators,the broad scope of the evaluation,"transfer orleave before audit," and audit resources.Finally,based on the actual economicresponsibility audit issues, along with its related causes,this paper makesrecommendations for improvement through perfecting audit system,improving theloan review system,improving the cadre management system,improving humanresource management system and intensifying propaganda.This paper uses true and reliable data produced by the results of thequestionnaire, which benefits the analysis of economic responsibility audit ofcommercial banks.It puts the economic responsibility audit theory into practice ofcommercial banks’ work, showing the current application of commercial banks’economic responsibility audit. Thus, this paper puts forward practical recommendations to meet the needs of thecommercial banks’ work,aiming at improving the problems of the economicresponsibility audit of commercial banks which can improve the efficiency andeffectiveness of economic responsibility audit.I hope to provide useful insights for thedevelopment of economic responsibility audit of commercial banks.