Discussion About The Problem Of Economic Responsibility Auditing Of The President Of Country State-owned Commercial Bank At Expiration Of Service Term

Our country state-owned Commercial bank president the tenure in office economic accountability audit is deepens and the bank commercialization reform safe advancement unceasingly along with the economic restructuring produces. Follows Commercial bank's reform, the banking system leadership corrupt case has also been staying at a high level, the serious damage normal finance order, has caused the large amount losses for the state property. To fundamentally govern the corruption, strengthens to bank manager's supervision, in 1995 "the People's Republic of China People Banking law" promulgated the implementation, stipulated that the People's Bank carried on the supervision legally to the financial industry, until now president the tenure in office economic accountability audit had several year history.As our country unique one kind of audit form, president the tenure in office economic accountability audit not only need carry on the inspection to unit's financial finance revenue and expenditure, moreover must to carry on the appraisal personally, relates is audited president's political survival. Because the economic accountability audit development time is not long, the related laws and regulations and the evaluation criteria are not perfect, cause economic accountability audit faced with many questions.The present paper uses the method which the fundamental research and the example analysis unify, the research mentality is through the related background introduction, proposed that the existence question, subsequently analyzes the question, finally explores solves the question method. Present paper's chapter structure is as follows: The first chapter, introduction selected topic background, research goal and significance, as well as article mentality and primary coverage. The second chapter, mainly introduced that president the tenure in office economic accountability audit the theory rests on, produces with the development, the characteristic, as well as with financial audit difference. Third, fourth, fifth chapters outline president the tenure in office economic accountability audit present existence the question, and has analyzed the responsibility, authority and benefits question emphatically, the audit appraisal question and the audit achievement the reason which produces using the question manifestation as well as the question. The sixth chapter, proposes the corresponding countermeasure and the measure in view of above question.