The Optimization Study On Internal Economic Responsibility Audit In Z Railway Construction Group

As the reform and opening develop, in order to further clarify the duty relationships of state-owned enterprise operators and maintain the normal operation of enterprises’ economic activities, economic responsibility audit system of state-owned enterprises come forth. Economic responsibility audit system is not only beneficial to tighten supervision over leading cadres, clear various economic responsibilities and obligations of the leading cadres, but also it improves our state-owned capital’s efficient use and quality. Eventually, a sound supervision and management system forms. With the development of market economy, the economic environment has become increasingly complex and the economic activities have been more frequent, which can lead to a lot of negative problems have had in some assembly firms’ business activities; Especially in the face of the deteriorating natural condition, society, country and the people all take quality, security very seriously in construction enterprises’projects, In order to strengthen construction enterprise’operation and management, and ensure the country and people’s interests, the construction enterprises "economic responsibility audit" comes into view, and gradually will on the "agenda".From the view of current practical application effect, it is defined from multiple angles in the relevant regulations, such as national explanation, standard criteria, economic responsibility and so on, to the construction enterprise’s economic responsibility audit and it also provides related theoretical analysis for the working experience of economic responsibility audit. However, both the related theories systems and practical experience accumulation ignore the system construction. Then, in addition to the complexity of the construction project management, so it is difficult to clearly define the level of construction project management. Many reasons make the work of the economic responsibility audit in construction enterprise still have a lot of defects and deficiencies.The paper combines theory with practice, the author brings forward some difficulties and outstanding issues exist in economic responsibility audit of Z railway construction group corporation according to own practiced experience of implement economic responsibility audit in this company. Then according to the policies and experience on Z railway construction group corporation economic responsibility audit, and he concludes that some optimized methods for the Z railway construction group co., LTD. Hope that through this systematic research, makes the Z railway construction group corporation build up accurate consciousness of economic responsibility audit. And pay attention to the cultivation of professional internal audit troop, thus promoting quality of Z railway construction group corporation economic responsibility audit, helping the economic responsibility audit work develops more healthily. At last, the audit work will play an even more active role in the leading cadres’ supervision and evaluation.