Dongfang Electric Group Leaders Economic Responsibility Audit Case Study

Economic responsibility audit with Chinese characteristics is a audit system, is an important part of audit supervision system of whole socialism with Chinese characteristics, has no precedent at home and abroad.State-owned enterprise leaders economic responsibility audit in the promotion of leading cadres to implement the scientific outlook on development, promote sound and rapid economic and social development; to promote the strengthening cadre supervision, establish and improve the accountability mechanism; promote the cadres law-abiding discipline compliance duties, to promote administration according to law, the rule of law; to promote the strengthening of the supervision and restriction of power, effectively punishing and preventing corruption, play an important role in.Firstly, people sovereignty theory and accountability theory, based on domestic and international research on economic responsibility audit of related literature, carries on the analysis to the whole process of Dongfang Electric Group Leaders economic responsibility audit practice, points out that the existence of economical responsibility audit of leading personnel of state-owned enterprises at present is more prevalent and prominent four problems after, that is the focus of the state-owned enterprise leader economical responsibility audit content is difficult to determine, economic responsibility audit evaluation index system has not been established, in economic responsibility audit is difficult to define the state-owned enterprise leaders responsible personnel and difficult to implement the economic responsibility audit of audit results.Secondly, through the analysis of the above four problems one by one, on the basis of state-owned enterprise leader economic responsibility audit practice puts forward some views and solutions respectively.Finally, put forward to strengthen the system construction, economic responsibility audit to strengthen the economic responsibility audit personnel construction and strengthen the integration of the resources of economic responsibility audit, and suggestions for further development of the economical responsibility audit of leading personnel of state-owned enterprises.