Research On The Path Of General Auditor System Promoting High Quality Development Of Enterprises

In January 2018,China initially proposed that state-owned enterprises should establish a chief auditor system.In early March,new regulations on internal audit work began to be implemented thereby improving the quality of internal audit work in state-owned enterprises.In May 2021,it was determined for the first time that state-owned enterprises should establish a corresponding chief auditor system and set up a chief auditor position within the enterprise.This paper-takes Beijing Construction Group Co.,Ltd.as an example,and summarizes the current problems and optimization measures based on the current situation of system implementation.So far,there are still some unreasonable problems with regard to the general audit system,and it is necessary to explore these issues in order to reflect the role of the chief auditor system.This article is divided into the following parts,first of all,taking the chief auditor system as the main line,introduces the research background of the chief auditor system to promote the high-quality development of enterprises,and explains the basic concept of high-quality development,the definition of internal audit,and the definition of the chief auditor system.From a theoretical point of view,the chief auditor system promotes the high-quality development of enterprises,expounds from the establishment of the system,and explains the role mechanism of the chief auditor system on the high-quality development of enterprises,and then mentions the path of the chief auditor system to promote the high-quality development of enterprises.Combined with the case of Group B,this paper introduces the basic situation of the group and the current status of the implementation of the chief auditor system,analyzes the role of the chief auditor system in promoting the high-quality development of enterprises,and analyzes its causes.Finally,combined with the analysis of the current situation,due to the impact of the epidemic and world trade in recent years,China’s economy is in a downturn,and China’s economy needs to be transformed towards high quality.After the implementation of the chief auditor system,the group has promoted the high-quality development of enterprises,and is relatively more competitive in the market.However,while the initial implementation of the general audit system will also face some problems,such as the lack of corresponding evaluation mechanism,insufficient understanding of the general audit system,and lack of relevant functional rules.For this enterprise,looking at many enterprises in China,the corresponding solutions to the common problems are proposed.Through the above research,we will provide safeguard measures for the high-quality development of enterprises that implement the chief auditor system.