Research On Problem And Solutions In Audit Of Economic Responsibility For State-owned Firms

The audit supervision is a very important part in governmental supervision.It can restrict the use of power by public managers.State-owned firm is one of the object of public management,the leader have the right to use power of public management in law.Conducting audit of economic responsibility for state-owned firms can prompt corporate leaders to assume their responsibility,fulfill their rights normatively.In the same time,it can also measure the development of the firms,provide the safety of state capital.With the development of audit of economic responsibility in our country,it plays a role in supervision of leaders of state-owned firms.But socialism with Chinese characteristics has crossed the threshold into a new era,the external environment has changed,all of these reasons bring a big challenge to audit of economic responsibility for state-owned firms.Especially,"Regulations on the audit of economic responsibility of leading party and government cadres and leading personnel in state-owned enterprises and institutions" has issued on July of 2019.It updates the economic responsibility,audit content and responsibility partition,proposing a higher demand for audit of economic responsibility in new era.Based on that,the paper use the audit of economic responsibility for bus company in L city as object of study,use the method of literature research method,case analysis method,summarized the relevant literature both at home and abroad,do some research,communicate with the auditors,consult the execute solution and auditing report of bus company in L city to get information.Rely on related theory,laws and policies to study the audit of this company,find the deficiency of the audit.Then find the normal problem of audit of economic responsibility in L city by slightly sees the big,analyses the reasons.Based on that,propose improving measures to optimize the audit of economic responsibility.The study result shows that,these is a fixed working flow in audit of economic responsibility in L city,the audit has played a part in L city.But there are still some problems: the audit evaluation needs to be improved,the use of audit result is inadequate,the audit quality is not high,the audit system is not sound,the audit risk is high.When we analyze the reasons,the main parts are as follows: auditing laws and regulations need to be improved,the auditing system and mechanism need to be improved,the audit work force is still weak,there is a deviation in the understanding of the auditees.These problems also exist in other audit of economic responsibility in L city.These problems influence the function of audit.Thus,the audit need to beimproved by the following measures: improve the economic responsibility audit evaluation,strengthen the use of audit results,improve audit quality,strengthen the audit risk,based on the measures,it can provide a guarantee for the audit result,improve the scientific and impartiality.