Economic Responsibility Audit Based On Responsibility-benefit Philosophy In China

Economic responsibility audit is the process of China's socialist economic system, market economy countries and governments to strengthen supervision over leading cadres and management, correct evaluation of their financial responsibility to promote clean government, to protect state-owned Assets drawn a system, it is a unique form of audit supervision. After 20 years of development, economic responsibility auditing has become an important work of government audit component. However, the theory of economic responsibility audit still lags behind, mainly:the present stage of economic responsibility audit is to assess the audited financial responsibility of leading cadres is to fulfill based, static, rigid audit. Audit institutions and auditors on the audited financial responsibility of leading cadres are more concerned about the completion of audited the process leading cadres to perform their duties less concerned about the performance of the situation, or basically not concerned. Assessment and to perform their duties only to emphasize the authenticity and compliance, to perform their duties without assessing the economy, efficiency and effectiveness of, the performance level can not be judged from whether the funds should be invested, put into effect what is the minimum input maximum economic efficiency, ecological and social benefits, etc., to some extent limit the right of the audited financial responsibility of leading cadres and make a comprehensive, objective and fair evaluation.Responsible for economic responsibility audit effective stress concept and performance from the responsibility of the dimensions of the audited financial responsibility of leading cadres to conduct analysis, because the responsibility to fulfill the need to achieve economic performance, the pursuit of performance necessary to meet its obligations as a precondition. Obligation is the goal, the means to achieve performance. Only by taking into account the responsibility and performance, audited by the audit unit of leading cadres and to better fulfill the responsibility entrusted to the economy.Responsible for economic responsibility audit efficiency concept very broad, including not only efficiency of capital use, include the audit items related to the management of the audited performance of its duties of leading cadres, public administration and policy implementation of the policy effectiveness of the implementation situation particular attention to the hot, difficult and vital interests and social public projects, such as public utility services, government investment in large projects, high-tech projects people are generally concerned the financial capital projects; not only concerned about the economic benefits, but also to pay attention to social, environmental and ecological benefits.Select effect the basic concept of economic responsibility audit process including planning, preparation, implementation, reporting, end of five stages. The five stages, we should use economic responsibility auditing organization methods, evidence collection methods, testing methods and analysis.Economic responsibility audit is to be the main purpose of leading cadres to fulfill economic responsibility audit to assess the situation. Assessment should follow the principles of financial responsibility defined, the principles of financial responsibility evaluation design principles and evaluation indicators. Through the design of evaluation index system, determine the weight vector, index value and the calculation, the final conclusions of a comparative analysis of the audit.Finally, the legal representative of state-owned enterprises responsible for effective concept of economic responsibility auditing as a real example to prove the validity of their theory and practical.Through theoretical and empirical description, responsible for economic responsibility auditing efficiency concept has changed the traditional economic responsibility audit stylized, rigid, static audit mode, more responsive to economic responsibility auditing itself with the multi-factor, multi-dimensional characteristics of the economy responsibility for the audit to become more flexible, dynamic audit.Through the audit, certain responsibilities, exposing problems, measure performance, leading cadres to promote administration according to law by the audit, according to management, improve the use of funds, economic management economy, efficiency and effectiveness, improve economic, social and ecological benefits, comprehensive, objective, impartial and scientific assessment of the audited financial responsibility of leading cadres to fulfill conditions.