Research On The Economic Responsibility Audit Of The Leaders Of R State-owned Enterprises Under Full Audit

In order to give full play to the supervisory role of auditing,the General Office of the Central Committee and the General Office of the State Council jointly issued the "Implementation Opinions on Implementing the Full Coverage of Auditing",which put forward implementation requirements for seven parts.full coverage of economic responsibilities.In the daily management process of state-owned enterprises,the economic responsibility audit of the senior management of the enterprise is the basic requirement of the party’s supervision of cadres.The economic responsibility audit is used to comprehensively guarantee the security of state-owned assets,strengthen the establishment and reform of the economic system,and maintain the long-term and stable development of politics and economy.However,for the economic responsibility audit of the leaders of state-owned enterprises in recent years,there are still many problems that need to be further broken through in the audit process.In the research process,this paper mainly takes the economic responsibility audit of the leaders of state-owned enterprises under the full coverage of the audit as the object,and uses the literature research method,case analysis method and normative research method to conduct exploratory research.Firstly,it summarizes the existing related research,expounds the relevant theories,takes the economic responsibility audit of the leaders of R Group as the research object,conducts in-depth and detailed analysis,and finds problems from the entire audit process according to relevant regulations.The following four main problems are: the scope of audit does not meet the requirements of full audit coverage,the focus and content of audit are far from full audit coverage,the audit evaluation system is not perfect and it is difficult to match the goal of full audit coverage,and the mechanism for applying audit results is not perfect,which affects full audit coverage.Effect.The main reasons for analyzing these problems are: insufficient audit resources,insufficient audit team strength,low degree of informatization of audit work,unclear audit focus,incomplete audit content,unreasonable economic responsibility evaluation indicators,and inadequate economic responsibility evaluation methods.The implementation of the scientific,first-audit-thendeparture system is not in place,and the mechanism for applying audit results is not perfect.This paper solves the relevant problems in the case by constructing the relevant audit mechanism,mainly including: improving the economic responsibility audit resource integration planning,clarifying the content and key points of the economic responsibility audit,improving the economic responsibility audit evaluation index system,and constructing the economic responsibility audit result application mechanism,etc.optimization mechanism.Then,relevant safeguard measures were formulated for the effective operation of the audit mechanism,including: strengthening the party’s leadership over the economic responsibility audit work,improving the economic responsibility audit laws and regulations,improving the internal audit committee system of state-owned enterprises,and improving the audit results application system.With the goal of full coverage,this paper conducts research on the economic responsibility audit of leaders of state-owned enterprises,solves the existing problems,and is conducive to regulating the behavior of leaders.From a practical point of view,it is beneficial to help realize the full coverage of the economic responsibility audit of the leaders of state-owned enterprises,and has strong practical significance.