The Research On Economic Responsibility Audit Issues Of Hunan Nuclear Geology Bureau

With the continuous prosperity of China’s economy and society,after more than60 years of development,today’s geological exploration units,in addition to a small amount of financial resources contract geological exploration projects,puts large number of personnel,assets into the investigation of construction,mining and other diversified industries.It is involved in the expansion of the field and the management level is developing in depth.Therefore,the audit of the economic responsibility of the leaders of the geological exploration unit must not only meet the audit requirements of the public institutions for the fiscal revenue and expenditure,budget implementation,but also the complete the goal of operating efficiency and economic responsibility.It can be said that the economic responsibility audit of geological prospecting units is a combination of public institutions and state-owned enterprises’ economic responsibility audits.Research on the economic responsibility audit of geological exploration units can strengthen audit supervision,promote the interests of leading cadres to maintain units and employees reasonably control risks,and promote the implementation of rectification.Based on the extensive study of the domestic and foreign literature on economic responsibility audit,this paper focuses on the defects existing in the process of economic responsibility audit of the Hunan Nuclear Geology Bureau.By combining theory with practice,and puts forward suggestions for improvement to improve the efficiency of economic responsibility audit.Through the analysis of the current domestic and foreign economic responsibility audit related literature,combing the relevant theory of economic responsibility audit of geological exploration units.Based on the process of accountability economic responsibility audit and economic responsibility audit process,this paper analyzes the economic responsibility audit process of Hunan Nuclear Industry Geology Bureau.Through the elaboration of its economic responsibility audit preparation stage,implementation stage,reporting stage and follow-up audit stage,it analyzes the problems in the process of economic responsibility audit,such as audit objective setting,ignoring enterprise nature,pretrial investigation.Inadequate,backward audit methods,poor quality of audit reports,low utilization rate of audit results,neglect of follow-up audit and other issues.In view of these problems,this article starts from the actual situation of the Bureau,and puts forward step by step steps to put in place the reform of geological prospecting units,so as to clarify the audit objectives,thoroughly investigate before the investigation,make good use of various auditing methods,scientifically set up the evaluation index system,scientifically and reasonably define responsibilities,improve the quality of audit reports,improve the utilization level of audit results,and improve the implementation mechanism of auditing rectification,so as to expect nuclear workers.The economic responsibility audit of the Bureau can reach a new height.By improving the process of economic responsibility audit,we can further improve the supervision and management system of leading cadres in geological exploration units,promote the self-consciousness of leading cadres in performing their duties,ensure the healthy operation of units,effectively identify and prevent risks,promote the improvement of operation and management of units and improve economic benefits.