Research On Synchronous Audit Of Economic Responsibility Of Leaders

State-owned enterprises are an important part of the socialist market economy in China.Economic responsibility audit is an effective mechanism to supervise and restrain enterprise leaders.At present,China's efforts to combat corruption is getting stronger and stronger.It can be seen that economic responsibility auditing has become more and more important.Since the reform and opening up,the political,economic,cultural and other aspects of our country have been developing very rapidly,and the audit of economic responsibility has been greatly improved,which has become a very important content in the development of our country's audit cause.As the practice time of economic responsibility audit in China is short,it is a very difficult task to improve and perfect the system of economic responsibility audit.Among the enterprises in China,state-owned enterprises have greatly promoted the national economic development,making it necessary to supervise and restrain the leaders of state-owned enterprises to become economic development.From the perspective of the simultaneous audit of the leaders of state-owned enterprises,this paper takes the simultaneous audit of the economic responsibility of local party and government leading cadres as a reference,clarifies the economic responsibility of the chairman and general manager of state-owned enterprises,and according to the principle of responsibility definition,first of all to the chairman and general manager.Economic responsibility is defined.Next,define direct responsibility,supervisory responsibilities,and leadership responsibilities for issues identified by the audit.Based on the definition of economic responsibility,the contents of the economic responsibility audit of the chairman and general manager are proposed.Chairman and general manager of the joint economic responsibility including the implementation of the national economic policy,promote the value of state-owned assets,and implement the scientific concept of development two aspects of content.The chairman's economic responsibility audit includes major economic decision-making,set up the annual business plan and financial budget targets,internal management of the company,the formulation of the company's basic management system and theintegrity of the company's five aspects of the content.The general manager's economic responsibility audit includes the resolution of the board of directors and the implementation of major economic decisions,the implementation of the annual business plan and investment plan,the company's internal management situation,the rectification of problems found in previous audits,the appointment and dismissal of senior management,and the cultivation of clean government and clean from six aspects of content.According to the specific content of the economic responsibility audit of the chairman and general manager,the specific indicators of economic responsibility audit are determined,and the comprehensive evaluation form of economic responsibility audit is constructed by combining the quantitative indicators and qualitative indicators.For the selected indicators,the analytic hierarchy process is used to determine the weight of the indicators.Take H state-owned enterprises as an example,analyze the company's governance structure and operation status,collect and verify the relevant economic indicators and data of the company's leaders during the company's tenure,define the economic responsibilities of the chairman and general manager,and determine H economic responsibility and audit content of the chairman and general manager of state-owned enterprises.The Delphi method is adopted to grade the performance of the leading cadres according to the evaluation indexes.Finally,the rating of the general manager and the chairman of the board of directors is obtained to evaluate the fulfillment of the economic responsibility of the chairman and the general manager of H state-owned enterprises,so as to realize simultaneous auditing and evaluation of the economic responsibility of the chairman and the general manager.The author hopes that through the analysis and summary of the specific cases,it will help the implementation of the simultaneous audit of the economic responsibility of the chairman and general manager of state-owned enterprises.