Based On The Research On The State-owned Enterprise Economic Responsibility Audit Of The Internal Control

Economic Responsibility Audit is the hope that through the establishment ofeffective restriction mechanism for business operators, so as to solve universal existenceagent risks of the present stage state-owned enterprises. The state-owned enterprises ofour country is in the conditions that the internal corporate governance structure is notperfect, the external market competition mechanism is not sound, so EconomicResponsibility Audit as an important part of the constraint supervision of the leaders ofthe state-owned enterprises plays an important role in the process. Along with theEconomic Responsibility Audit continuous development and expansion, which is notonly the national audit in the audit category. the paper would connect state-ownedenterprise internal audit and economic responsibility audit innovation together,expounding the internal audit institutions conduct of Economic Responsibility Audit ofthe necessity, the importance and the maneuverability.This paper from the corporate governance, internal control and EconomicResponsibility Audit relationship as the starting point, hopes to show internal audit andEconomic Responsibility Audit of the mutual stimulative action, for the creation of thispaper lays theoretical foundation. Above the solid theoretical foundation, this paper witha state-owned coal enterprise as the example, establishes the internal economicresponsibility audit index system, in order to provide reference for actual work.