Audit Of Economic Responsibility In The Reform Of State - Owned Enterprises

Audit arose from Chinese economic system reform and is developing with society and economics. With knowledge explosion and technology development, with the economic reform and the socialist market economy development, the market is facing a huge change. New requires are given to audit, and economic responsibility audit is new task in new environment.Implemented by the party and government, economic responsibility audit is a supervisory system of leaders, who are officials or directors of state-owned enterprises designated by the government. The purpose of economic responsibility audit is to administrate aforesaid leaders, ensure their honesty and protect state-owned assets. On the one hand, officials of government agencies and directors of enterprises or state units are executors of government regulations and policies. On the other hand, they are policy makers and directors of their units. Generally speaking, the aforesaid leaders are key elements during the course of developing socialist economy, so supervising them is especially significant.As developing of market economic, state-owned enterprises are facing some new problem. According to responsibility audit in recent years, we can find some big events happened in state-owned enterprises and some of them happened during state-owned enterprises reform, so economic responsibility audit is of great importance. The essay analyzes economic responsibility audit in State-owned enterprises reform and puts forward some useful views.Economic responsibility audit during the reform of state-owned enterprises is a new thing to Chinese audit profession, so we must insist on studying and probing in practice to perfect it. This thesis begins with the defining of economic responsibility audit, concentrates on problems appeared in the reform course, puts forward countermeasures accordingly and looks forward economic responsibility audit in the future.It consists of five parts; the key content of each part is as follows:The first part briefly generalizes the development of economic responsibility audit and some fundamental concepts about it. It is the theory basis of the following parts.The second part mainly analyzes the importance of responsibility audit and uses some cases to support the idea.The third part describes the content of responsibility audit in State-owned enterprises reform, including its policy to according to and its aim and the essential points of it.The fourth part gives some advice about economic responsibility audit during State-owned enterprises reform.The fifth part comes to a conclusion, looking forward economic responsibility audit in the future.