The Research On The Coupling Of The Economic Responsibility Audit And The Performance Audit

State-owned enterprises control the lifeline of the national economy, which play an important role in the sphere of the national political security, economic security and resource security. Therefore, supervising, controlling and governing of the state-owned enterprises is very important and extremely urgent. Audit and performance audit of the two most important contents in the audit of the state-owned enterprises, both in the audit content is interlinked, in the implementation of the audit has a, is consistent to the audit results, therefore, can be both organic coupling. Economic responsibility audit and performance audit coupling audit model constructed in this thesis, focus on the integration of the two aspects of the advantages, and improve the content of the audit, improve working efficiency, enhance functional benefits, realize audit function, better for the supervision and management of state owned enterprises, security national macro economy healthy development to play a greater role.The main research contents and framework of this thesis:The first part, the paper expounds the research background, significance, thinking and methods, and based on the analysis of the existing literature, puts forward the concept of coupling audit, fills in the blanks.The second part, it briefly introduces the basic situation of state-owned JS group, and comments on the current situation of the economic responsibility audit and the performance audit.The third part, it is pointed out the problems of state-owned JS group of economic responsibility audit and performance audit, cause analysis from six aspects in view of the problems.The fourth part, establish coupling audit mode of the economic responsibility audit and performance audit. It is pointed out the necessity, principle and methods of the coupling audit, designed the coupling audit from the audit organization, audit evaluation index and the audit results using.The fifth part, to simulate the coupling audit of the state-owned JS group, the audit application effect is analyzed and evaluated.The sixth part, conclusion and outlook, summary of the full thesis.This thesis mainly adopts the method of normative analysis combined with case analysis. Through the literature analysis of the domestic and foreign literature, makes clear meeting point of the economic responsibility audit and performance audit for coupling, designs the framework of coupling audit. Finds out the existing problems by describing the analysis of the status quo of the state-owned JS group economic responsibility audit and performance audit, analyses the reason of its existence, and through the simulation of the state-owned JS group, the application effect is analyzed and evaluated, and the function of the coupling audit is demonstrated.