Research On The Audit Of Economic Responsibility Of The Audit Department Of Heilongjing Province

The audit of economic responsibility is a unique audit pattern in China.As early as 1999,China has promulgated the provisions of the audit of economic responsibility, the relevant provisions is also very imperfect that time,mainly for the outgoing audit of economic responsibility audit.With the development of economy,the progress of the society and the continuous improvement of the legal system in our country,the economic responsibility audit is also constantly improve laws and regulations.In 2010, our country introduced relatively perfect economic responsibility audit requirements, the object of economic responsibility audit,audit content,audit evaluation, audit implementation,using the results are made more detailed provisions.On July 27,2014, the country further introduced about the detailed rules for the implementation of economic responsibility auditing,and increased the provisions of the audit report.At this point, economic responsibility audit in our country has entered a relatively perfect stage of the system.The audit of the economic responsibility of the Audit Department of Heilongjiang province is also developing in this process.However,due to a series of reasons such as history, economic responsibility audit bureaus of Heilongjiang province exist problems,such as the economic responsibility audit functions dispersed, the audit project quantity changing, audit quality is not high, the audit results using and so on.Heilongjiang Provincial Audit Office for these issues a certain reform, but most of the problems still exist.In this paper,the research will be built around bureaus of economic responsibility audit in Heilongjiang province.First of all,analyzed the research status about economic responsibility auditing at home and abroad, defined the related concepts, introduced the procession of economic responsibility audit related laws and regulations, for the this article main body part research bureaus of economic responsibility audit provides a foundation in Heilongjiang province.Secondly, this paper expatiates on the status quo of the bureaus in Heilongjiang province,introduces the basic situation of the bureaus in Heilongjiang province,the structure of the organization,office functions Setting, and the economic responsibility audit project in recent years.Then,through the analysis of present situation,the article discovered some problems existing in the economic responsibility audit,and analyses the cause of these problems.Finally,this paper aimed at the problems existing in the bureaus of economic responsibility audit in Heilongjiang province, put forward the corresponding feasible countermeasures, trying to solve these problems, to improve the present situation of the bureaus of Heilongjiang province, and trying to provide reference for similar problems for other units or departments, to provide a case basis to perfect the system of economic responsibility audit in our country.