Research On State-owned Enterprise Leading Cadres’ Full Coverage Of Economic Responsibility Audit

The report emphasized we need to improve the party’s eighteen questions,accountability, economic responsibility audit system; For a period of time to come to the third plenary session of the eighteenth comprehensively deepen reform has made overall arrangements;18 in the fourth plenary session of the also put forward the construction of the socialist rule of law system with Chinese characteristics, to build socialism country under the rule of law, from the law of power restriction and supervision mechanism. Economic responsibility audit is special audit mode in our country, and state-owned enterprise economic responsibility audit has developed for nearly 30 years, but there are still exist many problems to be solved at present,such as corruption.According to incomplete statistics, the eighteenth big "anti-corruption storm" to date,more than 50 state-owned enterprises hall officer was investigated. Some state-owned enterprise leading personnel in the performance of the economic responsibility, there are serious violations, due diligence, as, as, etc., causing serious losses to state-owned enterprises. The current economic responsibility audit of state-owned enterprises still exist many difficulties and deficiencies, and the governance of state-owned enterprises and the development request does not adapt. In this paper, through theoretical analysis, statistical data, questionnaires and case analysis, probes into the problems existing in the state-owned enterprise economic responsibility audit, and the reasons put forward realizing a complete coverage of state-owned enterprise economic responsibility audit of the basic measures and specific path, in order to promote the effective governance of the state-owned enterprises and healthy development.