The Research On The Economic Responsibility Audit Of HT Group Z Subsidiary Company

State owned holding enterprises are an important part of the national economy,which plays an important role in promoting the economic growth of the country.In order to promote the steady and rapid development of enterprises and safeguard the interests of the enterprise,the state-owned holding enterprises are bound to the internal main responsible person for effective supervision and evaluation.At this time,economic responsibility audit come into being.Economic responsibility audit is an important part of the system of internal audit under the modern enterprise system,enrich the contents of the research on audit theory of socialism with Chinese characteristics,strengthen the management of state-owned enterprises,increase the value of state-owned assets,establish a sound corporate governance,encourage enterprises to accelerate the transformation of the mode of development,improve the economic benefit of state-owned enterprises,promote the great progress and sustainable development of the state-owned enterprises and is a powerful driving force.Economic responsibility audit is in primarily responsible for the behavior of economic management of the monitoring and evaluation;at the same time,improve the supervision and management mechanism,is also easy to understand the business environment,lay a foundation for finding problems in time and putting forward effective measures.This paper is based on the moral hazard theory,the balance of power theory and the system theory.A subsidiary of HT group as the foothold,revealing the main problems existing in the economic responsibility audit work.For example,audit staffing shortage of quality is not high,the economic responsibility definition is not clear,evaluation methods are not standardized,audit results using inadequate and so on.The main causes of these problems include the following points.Internal responsibility system does not regulate the consumption of duty,the main person responsible for accountability is not clear and the evaluation index system is lack of concrete and systematic.To solve these problems,starting from the actual situation of HT group,put forward the specific improvement measures,we can transform the economic responsibility audit concept,strengthen audit strength,forward the auditing and supervision,perfect the internal economic responsibility system and establish a scientific evaluation system.The measures mentioned above can perfect the HT group's economic responsibility audit practice,timely discover and solve problems,improve mainly responsible for people assumed responsibility consciousness and leadership and management level,and create a good environment for the healthy and sustainable development of the HT group.