The Research On The Audit Of The Economic Responsibility Of The Leading Cadres:A State-owned Enterprise Leader Economic Responsibility Audit Case Studies

Economic responsibility audit is our country with the market economy, an original novel with Chinese characteristics.Auditing supervision system, it is also checking and verification government leading cadres and state or state-holding enterprises primarily responsible fulfillment of personal financial responsibility to evaluate their individual performance audit system as a main content. As China's oversight system is not perfect there is a big problem loophole, leading to some of the leading cadres do whatever they want in the production and business activities and the process of the exercise of power to the country and the adverse social impact, was cast aside by the masses. In this case, in order to limit the power of leading cadres of economic responsibility audit comply with the development needs of the times came into being. Economic responsibility audit of leading cadres can promote economic responsibility properly fulfill this role effectively play the economic responsibility audit of power control and supervisory functions, while ensuring the legitimate rights and interests of the client, to prevent loss of state assets and promoting clean government also played to crucial role. State-owned enterprises leading cadres of economic responsibility audit arising from the date of starting to play its rightful oversight and management functions, Get the attention and support all aspects of showing a good development trend. But China's economic responsibility audit produced late, there is no legal basis for forming and mature experience to reference for the audit, and our long tenure of leading cadres and complex business sector, resulting in increased economic responsibility audit work, extensive audit of business audit risk increases. Economic responsibility audit problems worthy of our reflection and in-depth discussion and study.This thesis combines theory with practice, through the specific economic responsibility audit of leading cadres of state-owned enterprises A case, firstly analyzes the basic theory of economic responsibility audit, reveals the foundation of economic responsibility audit, the social conditions and motivations, and expounds the economic relationship, responsibility audit and accountability economic responsibility audit and daily the audit, points out their differences and relations, through the effective use of daily audit information and audit conclusion, is conducive to grasp the key point and the difficulty of the audit of economic responsibility audit, improve the economic responsibility audit quality; secondly, the specific method of economic responsibility audit procedures are expounded, and provides the theoretical basis for the analysis of specific cases; finally the specific economic responsibility audit of leading cadres of state-owned enterprises A case analysis, put forward to perfect the state-owned A leading cadres economic responsibility audit recommendations: to circumvent the state-owned enterprise risk A, leading cadres of economic responsibility audit of state-owned enterprises to improve A efficiency, leading cadres of economic responsibility audit of state-owned enterprises A results of economic responsibility audit of leading cadres and cadres of state-owned A enterprise economic responsibility audit content and When the economic responsibility audit in the right direction, and play due supervision functions.