Research On Economic Responsibility Audit Of G Group Company Based On Anti-corruption Governance

Anti-corruption is a major social reality for a country’s economic and social development,and effective governance of corruption is crucial to maintaining the stability and healthy development of the country.Since the 18 th Party Congress,the CPC Central Committee,with Comrade Xi Jinping at its core,has implemented a series of effective measures to crack down on corruption,improve China’s political and social environment,and make a significant contribution to safeguarding the country’s image and promoting a global corruption governance order.General Secretary Xi Jinping reiterated in his July 1 speech in2021 and in the sixth session of the 19 th Central Committee that it is important to remember the spirit of "iron needs to be hard" and to adhere to the concept of "born in worry,die in peace." We should always be vigilant,actively fight against corruption,and resolutely promote the construction of the Party’s integrity.State-owned enterprises play a major role in the country’s economy and society,and their corruption is bound to jeopardize the country’s political system,economy,society and cultural daily life.Our economic responsibility audit system began in the 1980 s,and it is constantly developing and improving.It is a unique audit model,and it is an audit system that evolves gradually according to our national conditions and development characteristics.In July 2019,the General Office of the CPC Central Committee and The General Office of the State Council issued the Provisions on the Economic Responsibility Audit of Main Party and Government Leading Cadres and Leading Personnel of State-owned Enterprises and Institutions(hereinafter referred to as the Provisions),which clearly stated that economic responsibility audit is to “implement the new development concept,focus on economic responsibility,evaluate objectively,reveal problems,and promote high-quality economic development.Promoting comprehensive deepening of reform,promoting standardized operation of power,promoting anti-corruption,promoting modernization of national governance system and governance capacity ”new development requirements,in strengthening the operation and management of state-owned enterprises,improving economic efficiency,promoting the construction of leading cadres’ Party style and clean government,as well as leading cadres’ rewards and punishments,appointment and removal played an important role.In this thesis,through a combination of literature analysis and case evidence,and guided by public fiduciary responsibility theory,stakeholder theory,and national governance theory,we sort out references on economic responsibility audit and national corruption governance,and systematically describe the mechanisms and causes of corruption,the study of the evaluation system of economic responsibility audit,the study of the application of economic responsibility audit results,and the study of the function of economic responsibility audit on anti-corruption This thesis presents a study on the mechanism and causes of corruption,the evaluation system of economic responsibility audit,the application of economic responsibility audit results and the function of economic responsibility audit on anti-corruption governance.This thesis cites the case of G Group Company on economic responsibility audit and corruption governance to discuss and analyze the problems and causes of economic responsibility audit in corruption governance of state-owned enterprises with G Group Company as an example,and proposes corresponding improvement measures.The overall framework of this thesis consists of six parts: Chapter 1 is an introduction,which describes the background of corruption and economic responsibility audit and its importance,and reviews the relevant literature;Chapter 2 is an overview of the theoretical basis of corruption governance and implementation of economic responsibility audit;Chapter 3 takes the case of G Group Company as an example and describes its specific situation;Chapter 4 focuses on the problems in the case and their causes;Chapter 5 takes the lessons from the case as an inspiration and discusses corruption governance and economic responsibility audit in depth.Chapter 4 focuses on the problems in the case and their causes;Chapter 5 takes the lessons learned from the case as inspiration and explores the relevance of corruption governance and economic responsibility auditing,with a view to providing effective lessons learned;Chapter6 concludes thethesis.It is hoped that the analysis of the case of G Group Company in this thesis will be useful for the effective punishment and prevention of corruption in the economic responsibility audit of state-owned enterprises.