Research On Economic Responsibility Audit Mode Of Leaders Of State-owned Enterprises In H Province In The Era Of Big Data

State-owned enterprises are in a special position in China’s economic development.They are an important material and political foundation of socialism with Chinese characteristics and an important pillar of the national economy.Region H also accounts for a relatively large proportion of the national economy.The economic responsibility audit of the main leaders of state-owned enterprises plays an increasingly key role in promoting the development of state-owned capital,maintaining the security of state-owned assets,preventing and resolving major risks,regulating the exercise of power and the reform and revitalization strategy of state-owned enterprises in H province.The National Audit Work Development Plan of the National Audit Office clearly proposes to use big data technology to innovate the audit management mode and optimize the audit organization mode,adopt the digital audit method of "overall analysis,finding doubts,decentralized verification and systematic research",improve the audit efficiency and audit quality,and provide important guidance for the reform of the audit work mechanism of local audit institutions.With the wide application of big data in all walks of life,the traditional audit mode is difficult to adapt to the audit requirements of the new era.In order to improve the accuracy of audit to reveal the risks of macroeconomic and social operation and effectively achieve full coverage of audit,it is necessary to make full use of big data technology,innovate audit ideas and optimize the organizational management mode.Therefore,the audit institution of H Province is also exploring and expanding the application of information technology and the management mode of digital audit organization,and constantly integrating the methods and means of big data into the audit projects of the leaders of state-owned enterprises.By means of literature research and inductive analysis,this paper takes the economic responsibility audit mode of the main leaders of state-owned enterprises in H province as the research object,finds the existing problems through current situation analysis,and summarizes and draws lessons from case studies.On this basis,the organization mode of "three-dimensional matrix" is designed,focusing on solving the problems that the big data audit mode has not been formed,the task and the force do not match,the lack of compound talents,the single technical means,and the difficult data acquisition.At the same time,from the organizational structure adjustment,process reconstruction,platform construction and use,the specific implementation process of the model is given,and the specific implementation plan of the model is given from the perspective of practical operation.Finally,in order to effectively guarantee the effective implementation of the audit mode of economic responsibility of leaders of state-owned enterprises in H Province in the era of big data,specific safeguard measures,countermeasures and suggestions for the implementation of this mode are given from four perspectives of system,organization,personnel and information.