The Research For The Leaders Of China's State-owned Enterprises Economic Responsibility Auditing

As the auditing requirements and the law of economics responsibility were published successively, the leaders of China's state-owned enterprises term economics responsibility auditing is gradually standardized and institutionalized. However, from 2000 to date, the problem of the ”state-owned enterprise leaders” has not been a downward trend, but showing the state of ”flourishing”. This paper based on perspective of the corporate governance, in order to be helpful to deal with the problems of the leader state-owned enterprises economics responsibility audit.In this paper, first, according to analyzing the theoretical basis of corporate governance and economics responsibility auditing, we know that there are interaction mechanism between them. Through analyzing the actuality of the corporate governance of state-owned enterprises, the paper found that the problems such as the dominance of corporate governance, internal control problem, unsound corporate governance structure, debt soft constrains hindered the implementation of economics responsibility audit, and pointed out that the root of the problem lay in the absence of the main state-owned capital, shareholding allocation, the lack encourage for operators, as well as low awareness of the law. In addition, the problem of economic responsibility audit itself were the economic responsibility auditing function obstacles also.In view of this, based on the corporate governance perspective, this paper from three levels which were the external environment, the basic strategy and specific measures to discuss the way for consummating economic responsibility audit. Through the three levels of response, the author hopes that they would be benefit for the current term of economic responsibility auditing practice for the leaders of China, state-owned enterprises.