Study On Audit Of Economic Responsibility For Leaders Of State-owned Enterprise In T Groups

Since the establishment of national audit,China has always attached great importance to the audit and supervision of state-owned enterprises.With the continuous development and reform of state-owned enterprises,the types of audit,the focus of audit and the scope of audit have changed continuously,but all of them are aimed at serving the country.The state owned enterprises have mastered a large number of national resources in our country.With the rapid development of the economy,there are many problems of state-owned assets being occupied,the competitive power of the state-owned enterprises is insufficient and the corruption and corruption are frequent.The audit of economic responsibility can be used to assess the performance of state-owned enterprises' leading cadres while also binding them with the evaluation of leading cadres so as to urge the leading cadres to strengthen the management of the enterprises and thus promote the development of the enterprises.On the economic responsibility audit of the leaders of the state-owned enterprises,this thesis expounds the research background,the research significance,and domestic and foreign literature review,and discusses the concept and basic theory of economic responsibility audit,the difference and connection between economic responsibility audit and financial income and expenditure audit,the difference and connection between economic responsibility audit and performance audit,the characteristics and importance of economic responsibility audit,etc.This thesis introduces the relevant practice of economic responsibility audit in the domestic audit office and abroad,and draws lessons from its advanced experience.Taking the economic responsibility audit of T group leaders as an example,this thesis discusses the procedures,contents,methods,audit problems and treatment opinions of the economic responsibility audit.Through the case study of the economic responsibility audit of the leaders of T group,this thesis thinks that there are nine problems in T group's economic responsibility audit,such as ununified evaluation standards and insufficient audit resources,and put forward solutions and suggestions for the existing problems,which are the leading personnel of the state-owned enterprises.The improvement of economic responsibility audit provides a train of thought or direction,which lays a foundation for the better development of economic responsibility audit in the future.