Research On The Economic Responsibility Audit Of Leaving Enterprise Leaders Based On Goal Orientation

At present,Chinese economy has entered a stage of high-quality development.The relevant systems issued by the General Office of the Central Committee,the General Office of the State Council and the Audit Office in recent years show that economic responsibility audit is crucial to China’s economic development and prosperity and stability.The economic responsibility audit of leading cadres of state-owned enterprises with unique Chinese characteristics plays a role in improving the efficiency and effectiveness of the use of state-owned assets and promoting the leading cadres of state-owned enterprises to give full play to their leading functions.In July 2019,the Regulations on the Audit of the Economic Responsibility of the Leading Cadres of the Party and Government and the Leading Cadres of State-owned Enterprises and Institutions were issued,which made more detailed provisions.With the improvement of the system and regulations,the attention of all parties to the economic responsibility audit is also increasing.This paper combs the research results of many scholars on the characteristics,application of results,existing problems and improvement measures of goal-oriented audit and economic responsibility audit of state-owned enterprise leaders.Using the power balance theory and principal-agent theory,based on the audit goal orientation,around the major decision-making and management of the leading cadres of state-owned A power generation enterprise,the compliance and effectiveness of financial revenue and expenditure,the internal management system and implementation,the compliance with discipline and law,the integrity of employment,the performance and goal completion during the term of office,and the rectification of audit problems in the previous years,based on the goal orientation of the audit subject and object,Track the whole process of corporate economic responsibility audit to carry out theoretical research and case analysis.The study found that in the economic responsibility audit of the leaders of state-owned A power generation enterprise leaving their posts,there are problems such as inadequate use of audit methods,inadequate effectiveness audit of financial revenue and expenditure,lack of continuous follow-up of the rectification of audit problems,lack of scientific comprehensive evaluation system,and weak implementation of the examination and appointment of the audited leaders.In this regard,countermeasures and suggestions are put forward,such as continuously improving the professional ability of auditors,practically strengthening the audit rectification link,thoroughly understanding the current situation of the audited enterprises,and comprehensively evaluating the performance of cadres.The inadequacies of this paper are as follows: First,the research on the theoretical part is not deep enough.Due to the lack of relevant research on economic responsibility audit by foreign scholars,the research on foreign research literature is slightly weak.Second,the understanding of the audit process of the case enterprise is not deep enough.The author is unable to participate in the audit activities in the whole process,and naturally cannot cover all the audit problems in this audit.