Research On The Operation And Optimization Of Economic Responsibility Audit Of Leaders In Oilfield Company A

The leading cadres' economic responsibility audit is an audit type with Chinese characteristics,which is extremely important for examining the performance of state-owned enterprise leaders' economic responsibilities,decision-making planning capabilities,integrity and self-discipline,and management standards.The audit of the economic responsibility of state-owned enterprise leaders can reveal the issue of leadership performance and business operation and management of the enterprise.The economic responsibility can be clarified by analyzing the reasons for the problem.Finally,suggestions for improvement are made to urge the leadership of state-owned enterprises to perform their duties and improve the operation level of the departments and units,and supervise the transparent operation of power.The implementation and development of the economic responsibility audit of state-owned enterprises will not only help to promote the responsible management of state-owned enterprise leaders and the prohibition of the Party Central Committee,but also promotes the implementation of anti-corruption work,deepening reforms,and promoting high-level economic development.In July 2019,in order to further promote the reform of the audit of economic responsibilities of state-owned enterprises,the General Office of the CPC Central Committee and the General Office of the State Council revised and promulgated the “Regulations on the Audit of Economic Responsibility of Leaders of the Party and Government and Leaders of State-owned Enterprises and Institutions”,which enriched the audit of economic responsibilities.The content puts forward higher requirements for the audit of economic responsibility of state-owned enterprise leaders.As the blood of the industry,oil plays an important role in the steady development of China's economy.Oilfield A is the backbone and leading enterprise of China's oil industry.Improving the level of economic responsibility audit of Oilfield A,deepening the reform of economic responsibility audit,and optimizing its internal management and operation are of great significance for promoting the healthy development of the oil industry and safeguarding the national energy security.This paper selects Oilfield Company A as the research object,adopts literature research method and case analysis method,studies its economic responsibility audit subject,content,method,process and achieved results,analyzes the problems existing in the implementation of economic responsibility audit,and explores the causes of the problems,and finally puts forward targeted optimization suggestions for the problems.The main text consists of four parts.The first part summarizes the current scholars' research on the economic responsibility audit of state-owned enterprise leaders,defines the concept of economic responsibility auditing,elaborates the relevant theories,and combs the policy background and development history of state-owned enterprise economic responsibility audit.The second part introduces the overview of the case Oilfield A,and the organizational structure of the audit department of Oilfield A,analyzes the current situation of its audit department's economic responsibility audit operation,clarifies the audit subject,scope,content,procedures and methods of the economic responsibility audit of the leaders of the Oilfield A The third part is the current problems and reasons of Oilfield A's economic responsibility audit.It analyzes from five aspects: audit subject,audit scope,audit content,audit evaluation and audit results.(1)the unreasonable setting of audit institutions makes the status of economic responsibility audit subject low;(2)insufficient audit force,insufficient information level and lack of resources The scope of economic responsibility audit is not fully covered due to effective utilization;(3)the audit focus is not clear and the audit content is not comprehensive;(4)the evaluation index is unreasonable and the evaluation method is not scientific,which makes the evaluation system of economic responsibility audit imperfect;(5)the implementation of "audit before leaving" is not in place and the application mechanism of results is not perfect,which makes the economic responsibility audit closed the utility is not enough.In the fourth part,the article aiming at the problems existing in audit subject,scope,content,evaluation and result of Oilfield A,the feasible scheme is put forward to optimize the economic responsibility audit of leaders of Oilfield A:(1)promote the merger of audit department and audit center,establish internal reforms of audit institutions such as audit sub-centers to improve the status of audit subjects;(2)improve the quality of audit teams,build an information-based economic responsibility audit system,and rationally use external audit resources to promote full coverage of economic responsibility audits;(3)expand the content of economic responsibility audit by dividing the industry to highlight audit focus,and supplement social responsibility;(4)establish an audit evaluation index system that includes complete financial indicators and non-financial indicators,and improve audit evaluation methods;(5)strictly implement the " audit before leaving " system and improve the application mechanism of economic responsibility results to ensure the effectiveness of the application of economic responsibility results.This article takes the operation and current status of the leaders economic responsibility audit of Oilfield A as a case study,studies the current operating system,procedures and methods and implementation of the economic responsibility audit of Oilfield A,and proposes to promote the internal audit system for the problems found.Five optimization measures including reform and optimization,perfecting the economic responsibility audit resource integration planning,clarifying the content and focus of the economic responsibility audit,improving the economic responsibility audit evaluation index system and constructing the economic responsibility audit result application mechanism are the five optimization measures.Hope to solve the current problems of Oilfield A through these measures,improve the level of economic responsibility audit,ensure that all leaders fulfill their responsibilities,improve the power operation mechanism to achieve the core competitiveness,and ensure the protection of state-owned assets value added.The operation status and optimization scheme of economic responsibility audit in Oilfield A mentioned in this paper can not only enrich the research related to economic responsibility audit of leaders,but also provide reference for other similar state-owned enterprises to improve the practice of economic responsibility audit of leaders.