A Case Study On H State-Owned Enterprise Leaders Departure Economic Responsibility Audit

State-owned enterprises are the underground of the country’s economy and hold a large amount of national resources.As decision-makers in the internal affairs,leading cadres can play a key role in the development and progress of enterprises.But some enterprises have many drawbacks such as loss of assets,corruption,and ineffective economic decision-making,and in this context,it is urgent to supervise and restrict the power and performance of leading cadres of state-owned enterprises.Based on socialism with Chinese characteristics,the audit of the economic responsibility of leading cadres can play a key role in promoting the deepening reform,improving the operating system,and protecting state-owned assets.At present,under the historical background of vigorously promoting Chinese-style modernization,state-owned enterprises have entered a critical period of development,and economic responsibility auditing should also comply with the requirements of economic and social development and continuous transformation and upgrading.On the basis of literature research and real case studies,this paper takes the audit of the outgoing economic responsibility of the general manager of H state-owned enterprise carried out by the National Audit Office as the starting point.Firstly,on the basis of previous research,the theory,evaluation system and application of results of economic responsibility audit are sorted out,and then the relevant theoretical basis is elaborated in detail.Secondly,taking real audit cases as the analysis carrier,this paper expounds the whole auditing process of the general manager of H state-owned enterprise by the National Audit Office,and based on the premise of its successful completion,this paper introduces and elaborates in detail the audit content,audit process and audit method,and analyzes the existing problems and causes while summarizing the results.Finally,on the basis of the above discussion,this paper puts forward targeted suggestions for further improving the quality of economic responsibility auditing of leading cadres of state-owned enterprises.Based on the above research,this paper believes that the audit evidence of this audit is strong and the audit methods are properly applied,which basically completes the objectives of this audit and can provide reference for economic responsibility audit cases.However,at the same time,this audit also has problems such as leaving first and then reviewing,and ambiguous evaluation indicators.In order to further improve the quality of economic responsibility audit work after leaving state-owned enterprises,this paper puts forward suggestions such as increasing the audit intensity of leading cadres when they take office,and continuously improving the economic responsibility audit evaluation system under the ESG framework.This paper further enriches the cases of departing financial responsibility audits of large state-owned enterprises,in order to provide valuable experience for future related audit work.