The Research On The Economic Responsibility Audit Of The State-owned Enterprises Based On The Enterprise Value

The economic responsibility audit of state-owned enterprises leaders is a highly characteristic audit type that is gradually established and developed to meet the needs of Chinese market economic system reform.From 1980 s to date,either in theory or in practice have a great development,especially in recent years,Chinese relevant laws and regulations promulgated or amended to further determine the economic responsibility audit of state-owned enterprise legal functions and methods of work.However,there are still many difficulties and problems in the current economic responsibility audit of state-owned enterprises leaders,especially the problem of leaders’ responsibility definition.These problems will directly lead to the assessment of economic responsibility audit risk,weakening the functions of supervision on economic responsibility audit of state-owned enterprises leaders at the same time.It will lead to the results of the audit can not be used and the audit rectification process cannot be extended to many problems such as the audit report with difficulty.This paper indicates a research on state-owned enterprises leaders in the economic responsibility audit responsibility problems in-depth study based on the perspective of enterprise value.Reference to many experts’ opinions and conclusions,this paper uses the method of qualitative analysis,case analysis and the guidelines such as "the main party leaders and state-owned enterprise leaders of economic responsibility audit regulations" and "Regulations of the main party leaders and leaders the state-owned enterprises to implement economic responsibility audit rules".In this paper,the economic responsibility of state-owned enterprises leaders defined by the theoretical analysis.Combined with the analysis of state-owned enterprises value,this paper puts forward a framework which includes economic responsibility audit of state-owned enterprises.According to an economic responsibility audit case analysis,this paper points out the existing problems in the case of responsibility and the correlation between these problems and enterprise value.Summary of the direct cause of problems and the nature of reason,this paper finally puts forward relevant suggestions and opinions.It is found that the framework of economic responsibility audit of state-owned enterprises leaders can effectively solve the problem which lack of responsibility definition,confuse degree of responsibility and miss specific range of responsibility.It hopes these measures can provide a useful reference for the definition of the economic responsibility.