The Optimization Research On Internal Economic Responsibility Audit Of A Construction Enterprise Group

The audit of the economic responsibility of leaders in state-owned enterprises is not only conducive to the supervision and assessment of leaders,but also to improve enterprise management and the efficiency of the utilization of state-owned capital in our country.Because of the internal management within the group enterprises,the main managers of the group enterprises have strengthened the supervision and inspection over the performance of their duties to ensure the realization of the overall entrusted economic responsibility,thus formed internal economic responsibility audit.At present,the construction enterprise group internal economic responsibility audit,and other industries internal economic responsibility audit,from the standards and norms,economic responsibility division and other angles can be found.However,each enterprise has the differences of region,culture and management idea,and the construction enterprise has a long construction period and complex management,so it is difficult to define the responsibility of project management,and so on.Therefore,the internal economic responsibility audit of construction enterprises needs to be further improved in theory and practice.Based on the practice of carrying out internal economic responsibility audit in A construction enterprise group,this paper analyzes the present situation of implementing internal economic responsibility audit in Group A.It shows that the scope of internal economic responsibility audit carried out by Group A is limited to the audit of departure,the audit results are not related to the promotion and compensation of the managers,and the audit problems are lack of continuous and effective rectification,etc.This paper also analyzes the causes of the problems from the angle of internal economic responsibility audit,internal organization setting and staffing,and puts forward that group A should strengthen the economic responsibility audit,project tracking inspection and performance appraisal,the follow-up tracking and supervision of audit to ensure the realization of the optimization measures,such measures as reconstructing the internal audit organization structure and enriching the professional audit team should be carried out in order to make Group A carry out the internal economic responsibility audit to better exert the supervision in the enterprise management.The functions of evaluation and service are to perfect the management of enterprises,to make the results of economic responsibility audit effective,to promote the healthy development of enterprise and to promote the maintenance and appreciation of state-owned assets.