Research On Economic Responsibility Audit Of YH Business Unit Leader

With China's market economy continues to improve,the reform and development of economic and political system,enjoy the Chinese characteristics of leaders of economic responsibility audit work more and more attention of leaders at all levels,the correct economic responsibility in promoting leaders has made remarkable achievements.China's institutions of special nature,to a certain extent,on behalf of the state power the rights and functions of institutions,leaders need more supervision and assurance of external audit department,to prevent the abuse of power,corruption and other illegal phenomenon.Business unit leaders of economic responsibility audit is self-evident.Research and practice of economic responsibility audit in our country,most are still concentrated in the state-owned enterprise leaders,and most studies still focus on pure theory,and this paper focuses on the special nature of the business unit leaders,combined with YH specific institutions as a case study.By describing the relevant definitions of institutions in China the leaders of economic responsibility audit and the basic theoretical framework,the specific case by YH business unit leaders of economic responsibility audit,analysis in the face of leaders of economic responsibility audit in audit institutions of China's current problems.The study found that the auditing organ is mainly the following problems in economic responsibility audit: data processing dependend too much on YH institutions;the sampling rate is lower when the important points of audit;single use qualitative evaluation,making the audit and evaluation of subjectivity;economic responsibility audit responsibility limits basis;the use of audit results is not in place there is no ready-made mode;success for reference,the level of importance evaluation mainly depends on the level of audit team leader's personal experience;the overall quality of staff is weak the auditing organs.According to the above findings,this paper from the following aspects to give advice and recommendations,in order to play a reference value for the institutions of economic responsibility audit work in the practical application process.One is the use of computer audit technology,grasp the initiative of data processing;the two is the implementation of borrowing two system control,strengthen the institutions of leaders of economic responsibility audit quality;three is from qualitative analysis to quantitative evaluation system,construct theinstitution economic responsibility audit;four is to define the refinement of economic responsibility,will implement the "laws";five is the use of the strengthening of audit results;six is to establish the model of archives,standardize audit procedures;seven is to be Audit unit internal audit department to make recommendations to guide the strengthening of internal audit work;eight is from the professional ability,integrity risk and the construction of the audit experts point of view,to enhance the overall quality of audit staff.