Accountability Audit For The Leaders Of State-holding Enterprises

State-owned Enterprise leaders and State-holding Enterprises leaders are at different management levels within the group, and their Accountability audit supervision mode is also not the same. In Numbers, State-holding Enterprise leaders are far beyond the State-owned Enterprise leaders. but the academic circles study on the former is far less than the latter. At the same time, the Chinese government in recent years has made efforts to the anti-corruption of great determination and action in the State-owned Enterprises which indirectly reflects the past accountability auditing system was in the absence of supervision of state-owned enterprise leaders. So this article combined with A case, a State-holding Enterprises leaders of the electric power enterprise, sees into the Accountability audit problems for the State-holding Enterprises leaders, in order to make recommendations to make better use of the accountability audit.First of all, this paper studies the content and theoretical basis of accountability audit of the State-holding enterprises, and also deduced the definition of accountability audit of the state-holding enterprise. The parent company usually entrust the group internal audit department to organize the state-owned holding enterprises responsible for the accountability audit work. Parent company carries out audit work, in accordance with the relevant provisions of the state and the state-owned asset management department or other departments of the unified work requirements, as well as the business development of economic responsibility audit specific implementation details. The focus of the audit work is the enterprise assets, liabilities, rights and profits and losses of the authenticity, legitimacy and profitability and major business decision-making and related economic activities, and perform the relevant state laws and regulations. Combined with accountability audit's "public accountability" theory, this paper discusses the State-holding Enterprise accountability audit's connotation and characteristics and lay a theoretical foundation for the subsequent research.Secondly, the author found that the A electric power enterprise accountability audit work have several problems: accountability audit evaluation system is not sound, the audit conclusion is unfair, audit scope is unreasonable, audit strength is insufficient. Thus the author put forward some suggestions in order to improve our country's accountability audit system for the Stateholding enterprises. Suggestions are as follows: To build the scientific evaluation index system of Accountability audit for the State-holding Enterprises leaders; Reform and perfect the system of Accountability audit; Strength the supervision implementation for the audit found, strengthen accountability audit force, so as to makes the accountability audit system more effective for supervision, restriction and incentive to the State-holding Enterprises, and ensure the safety of state-owned assets.