| After the implementation of the “Director Responsibility System” in 1995,the state’s economic responsibility audit was born to strengthen the management of state-owned enterprises.With the deepening of state-owned enterprise reform and the advancement of state governance modernization,economic responsibility audit has attracted more and more attention as it exerts the role of economic “immune system” and safeguards the security of state-owned assets.However,due to the short development time,the theoretical research of economic responsibility audit is still in a backward position compared with the practical work.Therefore,to solve the difficulties in audit practice,the economic responsibility audit still has a broad research space.This paper takes the economic responsibility audit project of the leader of J Group’s transportation subsidiary as the research object and finds that J Group has many problems in the audit work.Through reviewing the research of domestic and foreign scholars on economic responsibility auditing,it’s found that these problems have not been agreed.To improve this situation,this paper is based on the economic responsibility audit project of J Group’s automobile transportation subsidiary and want to find the way to confirm the audit focus,to establish the evaluation index of economic responsibility audit,to implement the audit results.Then improving the J Group economic responsibility audit work and promoting the research of China’s economic responsibility audit theory system.To solve the problems above,this paper puts forward suggestions from two perspectives of process optimization and system guarantee.In terms of audit process,J Group should clarify the fiduciary responsibility of the enterprise firstly,then combined with the analytic hierarchy process and the expert scoring method,to establish J Group’s evaluation index system.In terms of system guarantee,J Group should strengthen the application of economic responsibility audit results.Through the reinvestment of the economic responsibility audit project of J Group’s transportation subsidiary,it’s confirmed that the solution proposed in this paper has certain applicability to J Group economic responsibility audit work and has guiding significance for optimizing the economic responsibility audit practice process. |
