Research On The Economic Responsibility Audit Of Leading Cadres Leaving Office Conducted By X State-owned Enterprise In A Subsidiary

The difference between state-owned enterprises and private enterprises is their special role in the national economy and its important strategic significance.In China,the state-owned economy is the main body of the national economy,controls the lifeline of the national economy,and occupies a pivotal position in the important strategic and infrastructure construction.Unlike private enterprises,which pursue profit as the goal,state-owned enterprises are more responsible for maintaining national security and safeguarding the national economy and people's livelihood.Therefore,the development of state-owned enterprises should receive more attention.In recent years,with the continuous deepening of the reform of the state-owned enterprise system,the evaluation of the governance of the state-owned asset manager has gradually become an important reference for personnel change decision-making and the optimal allocation of resources,and has provided important information for the reform of the state-owned enterprise system.After the promulgation of the new supervision law,in order to thoroughly implement the important principle of "supervision is the first step",the audit of economic responsibility of the main leading core of state-owned enterprises has also become an important part of the supervision system.Since the 1980 s,China's economic responsibility audit has gradually developed and improved.Although it has gone through more than 30 years,it is still in the exploratory stage compared with the European and American accountability audit mechanism with a history of more than100 years.Associated with economic responsibility audit of the system and method,the economic responsibility audit also gradually towards standardization and modeled,but in the actual conduct of state-owned enterprise in the process of leading cadres economic responsibility audit work will still exist,such as the program is not compliance,improper audit method and evaluation system is not applicable to all aspects of the problem,therefore,this article embarks from the audit,to carry out the audit process in detail,a systematic combing out and analyzed the existing problems,and puts forward the Suggestions to solve the problem,to perfect the state-owned enterprise leading cadres economic responsibility audit has a certain reference value.The main contents of this paper are as follows: the first chapter mainly discusses the background and significance of the research,and carries out a literature review from four aspects,including the content,risk,existing problems and improvement methods of the audit of economic responsibility of leading cadres leaving office.The secondchapter mainly summarizes relevant theories of economic responsibility audit of leading cadres leaving office,including meanings,characteristics,methods and risks,main contents of audit and relevant theoretical basis.Chapter three: case analysis first,it introduces the basic situation of X state-owned enterprise and the main responsibilities and personnel structure of its internal audit department,and also briefly introduces the main situation of its subsidiary A.Secondly,it introduces the methods and possible risks adopted by the audit department of X state-owned enterprise in the process of conducting the economic responsibility audit of leading cadres leaving office of subsidiary A.Finally,the whole process and main content of the audit in detail;The fourth chapter summarizes the problems existing in the audit process and analyzes the causes deeply.Chapter five puts forward reasonable Suggestions for improving the audit of economic responsibility of leading cadres leaving office of X state-owned enterprise.And finally,the conclusion.Through case analysis and summary,in this paper,the following conclusions: the state-owned enterprise has its own particularity,established its original intention and role in the national economy doomed to its main leadership to carry out economic responsibility audit will inevitably there is a big risk,especially in today's audit coverage is required,therefore,the auditor should constantly improve their own quality,scientific use of audit method,correct positioning audit responsibility,earnestly perform audit procedures,fair and objective issue the audit report to further improve the audit quality,reduce the risk of audit failure.Text to X to A subsidiary of state-owned enterprises to carry out the leading cadre's departure of economic responsibility audit,for example,reveals the whole audit process in the selection of the audit method,determine the audit samples,the problems existing in the audit conclusion,etc,and the related question to carry on the profound analysis,to analyze its deep reasons,and put forward the perfect state-owned enterprise leading cadres economic responsibility audit work leaving office rationalization proposal.