A Case Study Of The Economic Responsibility Audit Of Leaders Of R State-owned Enterprises In Zone J

In the mid-1980 s,the economic responsibility audit of state-owned enterprise leaders emerged along with China ’s socialist market economy,and gradually became institutionalized and standardized after more than 30 years of development.However,due to the particularity of the economic responsibility audit work,the different business scope of the industry in which the state-owned enterprises are located and the different stages of enterprise development in which the audited leaders ’ tenure is located,the local audit institutions still have inaccurate grasp of the content of the economic responsibility audit of the state-owned enterprise leaders.It is difficult to determine the economic responsibility,the audit evaluation system is not perfect,and the audit results are not used effectively.Based on the basic theories of foreign performance audit and domestic state-owned enterprise leaders’ economic responsibility audit,this paper analyzes the problems and causes in the process of economic responsibility audit of leaders of state-owned enterprises in J-R based on the basic theories of foreign performance audit and domestic state-owned enterprise leaders’ economic responsibility audit,and finds that there are insufficient pre-install investigations,unscientific audit organization methods,excessive reliance on enterprise financial data for evidence collection,ignorance of enterprise financial risks,lack of detailed evaluation standards,and difficulty in determining some economic responsibilities.Backward audit methods,lagging audit results,insufficient use of audit results,and ineffective supervision of audit rectification and reform.In view of the above problems,it is proposed that the audit institutions in J District should fully do a good job in pre-trial investigation and optimize the organization mode in the pre-trial preparation.In the on-site implementation,we should pay attention to the innovation of audit methods,strengthen the control of audit procedures,establish a scientific and effective index system,clarify the principle of economic responsibility definition,and promote the informatization of audit work.At the end of the report,it is necessary to rationally plan the audit during and after the appointment,promote the disclosure of audit results,and improve the audit rectification and supervision mechanism,so as to standardize the audit behavior and provide some reference for other state-owned enterprise leaders ’ economic responsibility audit work in the future.