Research On Economic Responsibility Auditing Of State-owned Enterprise Leaders

With the continuous development of state-owned enterprises,the comprehensive deepening of reform has also entered the deep water area.In reality,corruption and other acts of the head of state-owned enterprises emerge in an endless stream,resulting in many adverse social effects.Audit organs audit the economic responsibility of the persons in charge of state-owned enterprises,which becomes a necessary means to supervise the persons in charge of state-owned enterprises to exercise their functions and powers legally and in compliance with regulations,and to prevent the loss of state-owned assets.As the audit of economic responsibility is an innovation in the field of audit in China,although some regulations have been issued to provide the basis for the audit institutions to carry out the audit work,the relevant laws and regulations and implementation rules are not perfect enough,auditors also have a great autonomy in the implementation process,resulting in the unsatisfactory effect of the audit of economic responsibility and other issues.Therefore,this paper takes the economic responsibility audit of the head of state-owned enterprises as the topic,and takes the case of Z enterprise as the breakthrough point,analyses the common problems and causes of such audit,and puts forward corresponding improvement suggestions for the related problems.This paper mainly carries out research from the following seven aspects: Firstly,it introduces the research background,research significance,research ideas and methods,innovation points,shortcomings and literature review.Secondly,it clarifies the related concepts and theoretical basis of the state-owned enterprise responsible person and economic responsibility audit.Thirdly,through the interpretation and analysis of the case of economic responsibility audit of Z enterprise leaders,this paper briefly describes the basic situation of Z enterprise,the general situation of economic responsibility audit of Z enterprise leaders,the implementation process of audit and the existing problems.Fourthly,this paper points out the common problems and causes in the economic responsibility audit of the head of state-owned enterprises.The insufficient pre-audit preparation is mainly reflected in the insufficient scope of the audit plan and the lagging time of the audit.The insufficient implementation of the audit plan is mainly reflected in the inaccurate content of the audit evaluation,the slightly backward audit methods and the careless audit of overseas subsidiaries.The insufficient effect of the audit report is mainly reflected in the unclear division of responsibilities.Indeed,the results of public implementation are not in place,and the supervision and audit rectification is not enough.Then the causes of each problem are analyzed.In the stage of audit preparation,there are some factors,such as the constraints of the conditions of the audit institutions themselves,the lack of independence of the audit institutions,and so on.In the stage of audit implementation,there are some factors,such as the imperfect evaluation index system of economic responsibility audit,the limited thinking of auditors,and the lack of systematic system for overseas auditing.In the stage of audit report,there are many factors,such as complicated internal conditions of state-owned enterprises,lack of specific regulations for the publicity and utilization of results,and neglect of auditors and enterprises.Fifth,put forward countermeasures and suggestions based on the common problems.Firstly,we should attach great importance to the preparatory work of the pre-audit period,mainly by joining more auditors,expanding the scope of the audit plan and increasing the frequency of implementing the audit during the term of office;secondly,we should strengthen the overall implementation of the audit plan,mainly by improving the audit evaluation system,improving the audit methods and strengthening the audit of overseas subsidiaries;lastly,we should ensure the accurate implementation of the audit report,mainly by clearing up.We should clarify the boundaries of responsibilities,strengthen the implementation of audit results announcements,and strengthen the rectification of the use of audit results.Sixthly,this paper summarizes the whole article and draws some suggestions on improving the economic responsibility audit of the head of state-owned enterprises,and looks forward to the future development of this type of audit.