Study On The New Model Of Economic Responsibility Audit In The Power Grid Enterprises

Economic responsibility audit is an important management tool for enterprises, not only to assess the scientific evaluation of leading cadres, in the promotion of law to govern enterprises, to guard against the risk of operation has also played an important role. As the state of the state-owned enterprises increasingly strict supervision and management of the power grid enterprises to guard against operational risks, the power grid economic enterprises must strengthen the economic responsibility audit. Most traditional economic responsibility audit which is mostly audit after departure,tend to have fuzzy boundaries of responsibility, likely to cause served before and after passing the buck, a few cadres sick posts or promoted, new officer ignore old scores.In this dissertation, we first introduce the power grid enterprise's the main business activities and the contents of economic responsibility audit of power grid enterprises and main characteristics, and analyzes the problems and reasons existed in economic responsibility audit of power grid enterprises. And then put forward the concept of a new model of term economic responsibility audit, and from the economic responsibility audit function expansion, improve the quality of the economic responsibility audit, improve the economic responsibility audit results, promote the managing enterprises according to law, to promote the building of a clean and honest government, strengthen leadership cadres asked accountability in the six aspects of the new model of motivation, and the utility of the new model is analyzed from the two aspects of the audit subject and the object.Aiming at the new mode of economic responsibility audit, this dissertation presents five safeguards, is the establishment of a new mode of economic responsibility audit process management, strengthen risk assessment, enhance audit quality assurance measures, improve audit the implementation of the outcome of a mechanism, continue to carry out real-time monitoring to form a dynamic management,, and in NC power supply company to implement new mode of audit of term economic responsibility audit case empirical. Through the analysis of the audit results of the audit case, it shows that the new model of economic responsibility audit can effectively improve the management level of enterprises and promote the cultivation of clean government, which has practical significance.