A Study On The Definition Of Economic Responsibility Audit Responsibility Of State - Owned Enterprise Leaders

With the development of the market economy system reform in our country, the economic responsibility audit for the leaders of state-owned enterprises is established and developed into a distinctive type of audit. Till now, this type of audit obtains a great development both in theory and practice; especially the relevant laws and regulations enacted in recent years continuously improve its working mode. However, there are many difficulties in the implement of the economic responsibility audit for the leaders of state-owned enterprises, among which the most serious problem is the indistinct definition of leaders’ responsibility. Because of the existence of this problem, the economic responsibility audit is not only unable to play a role in effective supervision of the leaders, but also incapable to make an objective evaluation of leaders’ performance. Thus, the result of the audit cannot provide the direct evidence for appointment and release of the leaders.This thesis uses the method of normative research and cases analysis, quantitative and qualitative analysis, takes <Provisions of the Main Party Leaders and State-owned Enterprise Leaders of Economic Responsibility Audit> and < The Detailed Rules for the Implementation of Provisions of the Main Party Leaders and State-owned Enterprise Leaders of Economic Responsibility Audit> for guidance, and deeply studies on the indistinct definition of leaders’ responsibility. In the first, it defines the connotation of the responsibility of state-owned enterprise leaders and emphasizes the principle of responsibility definition; secondly, based on the existing theory and practice on the definition of responsibilities, it explains the problems of responsibility definition and also analysis the reasons. Finally, according to the above analysis, it elaborates how to clearly define leaders’ responsibilities. Hope that this thesis could provide beneficial reference on responsibility definition of state-owned enterprises leaders, and also hope that it could further improve the theory system and practical work of economic responsibility audit.