Economic Responsibility Auditing Research

Economic responsibility audit arose from Chinese economic system reform and official designation system reform. Auditing directors of state-owned enterprises who were leaving office was its original form. To perfect economic responsibility audit, Chinese government and state issued two temporary stipulations in 1999. The two stipulations claim to audit economic responsibility of officials below county and directors of state-owned enterprises in their term, and they claim the designation of aforesaid leaders can't be made without the outcome of economic responsibility audit.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.From 1985, the year in which economic responsibility audit has been formally pursued, Chinese economic responsibility audit has passed over ten years. During these years, economic responsibility audit has got great success, but at the same time, many problems have come up. The implementation of the two temporary stipulations demonstrates economic responsibility audit is becoming more and more systematic, but influenced by sorts of subjective or objective elements, economic responsibility audit is far below our expectation.Economic responsibility audit 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 achievementand problems appeared in its development, puts forward countermeasures accordingly and looks forward economic responsibility audit in the future.It consists of four chapters and twelve sections, the key content of each chapter is as follows:The first chapter briefly generalizes some fundamental concepts about economic responsibility audit, and this chapter is the theory basis of the following chapters.The second chapter mainly describes present situation of Chinese economic responsibility audit, analyzes its achievement and problems.The third chapter puts forward practical countermeasures to perfect economic responsibility audit on the basis of the fact.The fourth chapter looks forward economic responsibility audit in the future.