Research On Internal Control System Construction Of M State-owned Enterprise Based On Economic Responsibility Audit Of Leading Cadres

Enterprise internal control system is the support point and important norm of the development of state-owned enterprises,which plays an important role in the development of enterprises.With the important role of economic development in the national strategic layout,state-owned enterprises occupy the leading position of economic development,and the economic responsibility audit of the leading cadres of state-owned enterprises has gradually been paid attention to.Carrying out the audit of the performance of the economic responsibility of the leading cadres of state-owned enterprises can effectively promote the reform of state-owned enterprises and improve the establishment of modern enterprise system.The key content of the economic responsibility audit of the leading cadres in the state-owned enterprises is the construction of the enterprise internal control system,through which the deficiencies and loopholes can be found.With the continuous advancement of the current state-owned enterprise reform and the continuous improvement of the current audit supervision status,the role of the economic responsibility audit results of the leading cadres of state-owned enterprises for the development of enterprises is also increasing.The core of economic responsibility audit is the use of audit results.Whether it can promote enterprise management is the final embodiment of the effectiveness of economic responsibility audit.However,most of the researches focus on the impact of internal control system on the results of economic responsibility and evaluation indicators.This paper will start from the interaction between the economic responsibility audit and internal control of state-owned enterprise leaders,and focus on the impact of audit on the continuous improvement of enterprise internal control system.Mainly from the perspective of the economic responsibility audit of enterprise leaders,this paper finds out the problems existing in the state-owned enterprises taking m enterprise as an example,so as to explore how to better promote the construction of enterprise internal control and improve the enterprise governance mechanism.According to the requirements of the guidelines for enterprise internal control,m enterprise has a clear organizational structure,set up its development strategy,and established corresponding systems in all aspects of enterprise management.However,through my unit’s economic responsibility audit of leading cadres in M enterprise,I found that there are some problems in financial management,fixed assets management,the establishment of internal audit institutions and enterprise operation management mode.The main reasons are the lack of internal financial supervision,the neglect of corporate culture in the internal control system,the low enthusiasm of employees and the failure to establish an effective internal audit organization.According to the content of economic responsibility audit of leading cadres in state-owned enterprises,m enterprise should establish and improve the internal control system from five aspects: optimizing the control environment,strengthening asset control activities,promoting the smooth flow of information channels,strengthening risk management,and improving the internal supervision mechanism.In terms of optimizing the control environment,we should first set up the corporate culture within the enterprise,set up a more reasonable organizational structure for the internal control department,establish the corresponding enterprise financial response mechanism,and strengthen the training for the internal control personnel.Pay attention to the performance appraisal and make full use of the appraisal results to arouse the enthusiasm of employees.In terms of strengthening asset control activities,we should first clarify the division of responsibilities,formulate clear business processes,equip qualified personnel,and strengthen the supervision and management of state-owned assets,so as to make them under state supervision and revitalize the stock of state-owned assets.In promoting the smooth flow of information channels,we should strengthen the communication between the upper and lower levels and between various departments.In the aspect of strengthening risk management,we need to strengthen the risk awareness of enterprise management and grass-roots staff.In terms of improving the internal supervision mechanism,first of all,the management should strengthen the supervision of the three stages before,during and after the implementation of decision-making.At the same time,it should establish the construction of internal supervision team,strengthen internal audit and play the role of internal supervision.