Research On The Outgoing Economic Responsibility Audit Of YL Company

The outgoing economic responsibility audit of state-owned enterprises originated from the outgoing audit of the factory director in the 1980 s.With the continuous development of our economy after the reform and opening up,the outgoing economic responsibility audit originated from state-owned enterprises has been widely promoted in the audit of government organs in addition to being continuously developed and applied in state-owned enterprises.It has become a unique auditing mode in the world with socialism with Chinese characteristics.In July 2019,the Regulations on Economic Responsibility Auditing for Main Leading Cadres of the Party and Government and Leading Personnel of State-owned Enterprises and Institutions issued more detailed regulations and higher requirements for economic responsibility auditing in the new era.As a highly practical discipline,auditing is a highly practical discipline.It is very appropriate for the representative and typical examples in practice to provide reference for the study of the outgoing economic responsibility audit.CZ company,as a subsidiary of a monopoly state-owned enterprise group,carries out the outgoing economic responsibility audit of its subsidiary YL company in the way of work,work content and work results are a typical portrayal of the current situation of the outgoing economic responsibility audit of state-owned enterprises in the new era.Typical factors include that the outgoing manager X has been in office for a long time,which has a deep influence on all aspects of the company’s operation and management.Therefore,it is inevitable that there are some difficulties in the practice of auditing around his economic responsibility during his tenure.In addition,YL company itself has been founded for nearly 50 years,and its operating projects mainly focus on engineering technology with a large number of employees.In addition to the local projects,the company also contracted other chemical engineering projects across the country,so the economic benefits are mixed.These factors not only make it difficult for the audit center under CZ company to audit YL company,but also test whether the state-owned enterprise CZ company has a sound and efficient system for the economic responsibility audit of its subordinate units.In the process of preparation and writing,this paper not only learned a lot of information about YL company’s outgoing economic responsibility audit through interviews with CZ company audit Center who participated in YL company’s outgoing economic responsibility audit,but also consulted and carefully read a large number of literature and books related to state-owned enterprises’ outgoing economic responsibility audit in recent years.It provides sufficient information basis and theoretical basis for the discovery and summary of economic responsibility audit problems,cause induction and suggestions.The final recommendations include strengthening the construction of audit team,improving the scientific and normative application of audit procedures,improving the rectification process of audit problems found and improving the audit accountability system.It can be used as a reference for improving the audit of outgoing economic responsibility of other similar state-owned enterprises.