A Study On The Economic Responsibility Audit Of State-owned Enterprises' Leaders

Economic Responsibility Audit is a unique auditing business in China.It is an innovative performance of audit theory and method under the current power operation mechanism in China.It is a comprehensive auditing system with "personalized" characteristics.As state-owned enterprise has entered a critical historical phase of comprehensive deepening reforms,state-owned enterprise auditing has gradually focused on economic responsibility audit.The economic responsibility audit of state-owned enterprises' leaders has become a hot topic in the field of theoretical research and practice.With the implementation of the "Implementation opinions on the implementation of Full Audit Coverage" and "Several opinions on deepening the supervision of state-owned enterprises and state-owned capital",the auditing agencies began to perform full audit coverage on state-owned assets,state-owned funds,and the economic responsibility of state-owned enterprises' leaders.“Advancement of full audit coverage",“highlighting the focus of economic responsibility audits”,and “improvement of the application of economic responsibility audit results”require urgent solutions.Auditing agencies strive to improve the auditing system of state-owned enterprises' economic responsibility and improve the quality of state-owned enterprise auditing.To better play the important role of state auditing in the supervision system of the party and the state.This article comprehensively uses literature research,case studies,and other methods to organize and summarize the historical research results and research status of economic responsibility auditing.This study selects the special object of state-owned enterprises as the research object.And explore the main problems and reasons of the economic responsibility audit of state-owned enterprises' leaders based on real audit cases.Finally,the targeted improvement suggestions and suggestions are proposed.This article focuses on the following five aspects:Firstly,this article elaborated the background of this topic,the research significance,the research contents and methods,and the possible innovations of this paper.Secondly,use the method of literature review to combine and summarize the research results and the research dynamics of the economic responsibility audit of state-owned enterprises' leaders.And expound the relevant theoretical basis of the economic responsibility audit;Thirdly,through the overview of the economic responsibility audit of state-owned enterprises' leaders,analyze the status quo,difficulties and causes of the economic responsibility audit of state-owned enterprise leaders;Fourthly,through the economic responsibility audit of state-owned N enterprise's leader,describe the development process of the economic responsibility audit of state-owned N enterprise's leaders and analyze the inadequacies of N enterprise's economic responsibility audit.Fifthly,through the overview of the economic responsibility audit of state-owned enterprises' leaders and the case analysis,propose countermeasures and suggestions based on problems and Inadequacies of the economic responsibility audit of state-owned enterprises' leaders.The economic responsibility audit of state-owned enterprises' leaders is an important institutional arrangement for auditing state-owned enterprises.It plays a positive role in promoting the “full coverage” of state-owned enterprises and state-owned capital audits.However,there are still many deficiencies,from the perspective of audit resources,audit content,audit evaluation and audit results.The audit department still persists in the problem-oriented approach to address the problems of “full audit coverage”,“emphasizing audit priorities of state-owned enterprises”,“establishing assessment standards for the economic responsibility audit of state-owned enterprises' leaders” and “improving the use of audit results”.It still need to improve the auditing system for the economic responsibility audit of state-owned enterprises' leaders.The economic responsibility audit of state-owned enterprises' leaders plays the important role of auditing in the supervision system of the party and the state.And it can constantly strengthen the vitality,control,influence and risk resistance of the state-owned economy to prevent the loss of state-owned assets.