Research On Economic Responsibility Audit Of Leaders Of State-owned Enterprises In Yunhe County

With the continuous development of the economy,the auditing methods of state-owned enterprises are constantly improving.In order to better adapt to the national conditions,the auditing mode of economic responsibility for the term of office of leaders with Chinese characteristics has been introduced in state-owned enterprises.Compared with China,foreign countries lack relevant research and theory on economic responsibility audit,but there are performance theory and research similar to economic responsibility audit,such as "three E" audit in the United States.The relevant evaluation index and methods in their performance audit theory provide the corresponding theoretical basis for the study of economic responsibility audit in China.At present,the mode of term economic audit is in line with the situation of economic management.At the same time,there are some shortcomings in the rapid development of term economic responsibility audit,which need to be solved in time.The most important issue in term economic responsibility audit is how to better avoid audit risks and evaluate the actual performance of Leaders' term economic responsibility fairly and impartially.These two issues have a great impact on the development of auditors and the development of state-owned economy.Therefore,the study of the economic responsibility model of the leaders of state-owned enterprises during their tenure of office is conducive to enriching the content of the audit theory of economic responsibility,and will also promote the development of our state-owned economy.This paper uses analytic hierarchy process(AHP)and refers to relevant cases to study the methods,processes,evaluation indicators,difficulties and safeguards of state-owned economic responsibility audit.Economic responsibility audit is set for the leaders of state-owned enterprises,so the key to carry out economic responsibility audit is to make objective,impartial and accurate audit evaluation opinions.Establishing a set of scientific and practical evaluation index system can not only improve the quality of audit evaluation results,but also improve audit efficiency.Although the auditing of economic responsibility of state-owned enterprise leaders has been carried out for many years,there are still many difficulties and shortcomings.Especially,there are disputes about whether the economic responsibility of leaders is in place,whether the auditing of enterprises' economic activities is comprehensive,whether the evaluation of Leaders' performance is objective,which not only bothers the leaders of the units,but also the auditors.This article does not discuss the problems that the auditors ences encounter.This paper only introduces the theoretical basis,audit procedure and content of economic responsibility audit,and through the construction and application of the evaluation index of leaders,in view of the operational efficiency of state-owned enterprises,the ability of sustainable development,the fulfillment of social responsibility,the implementation of financial laws and regulations,and the openness of the operation of the rights of the leaders of state-owned enterprises,the marketization of resource allocation,and the operational rules of conduct.Five aspects are standardization,honesty,compliance with political regulations and promotion of scientific development.Taking Yunhe County,Lishui City,Zhejiang Province as an example,this paper combines quantitative evaluation and qualitative evaluation to comprehensively,comprehensively and objectively evaluate the economic responsibility audit of state-owned enterprise leaders.Based on the audit results,it finds out the deficiencies and formulates corresponding corrections according to the deficiencies.Advance measures.The purpose of this study is to make auditors pay more attention to the auditing methods and related contents of the economic responsibility of the leaders of state-owned enterprises,so that they can better grasp the theoretical knowledge of auditing,enhance their business ability,promote the development of economic responsibility auditing in state-owned enterprises,and make economic responsibility auditing play its corresponding role in the development of state-owned enterprises.