The Economic Responsibility Of State Owned Enterprises In The Perspective Of Public Responsibility Audit Research

The audit of the economic responsibility of the leaders of state-owned enterprises is an important part of the audit of socialism with Chinese characteristics, and plays an irreplaceable role in the supervision on the economic responsibility of the leaders of state-owned enterprises. The audit of the economic responsibility is the clue to many cases of corruption and malfeasance reported by the Central Commission for Discipline Inspection of the CPC. Economic responsibility is an extension of the public accountability, and the audit of economic responsibility means the supervision on the public accountability of the relevant personnel and the evaluation of the discharge of economic responsibility. In July 2014, the National Audit Office of the PRC, together with the other seven ministries and commissions, issued the Regulations for the Implementation of Laws Regarding the Audit of Economic Responsibility of Leaders of State-owned Enterprises and Officials of the CPC and the government, refining the audit of economic responsibility and making the audit of Chinese economic responsibility more practical. Based on the theories related to economic responsibility and public accountability, this paper studies the theories on the audit of the economic responsibility of the leaders of state-owned enterprises, designs the frame of the audit of the economic responsibility of the leaders of state-owned enterprises, and completes a related case based on this frame.Based on the theories related to audit and audit of economic responsibility, this paper analyzes the public accountability theory and the new public management theories, focuses on designing the frame of the audit of the economic responsibility of the leaders of state-owned enterprises from the point of view of the public accountability, and based on this frame, completes the audit of the economic responsibility of the leaders of XT enterprise. This paper consists of six parts. The first part introduces the background information and meaning of this study, foreign research status, and the structure and writing methods of this paper. The second part elaborates the theories related to audit, audit of economic responsibility and public accountability, and reviews the development of the audit of the economic responsibility of the leaders of state-owned enterprises. The third part designs the frame of the audit of the economic responsibility of the leaders of state-owned enterprises. The fourth part completes the audit of the economic responsibility of leaders of XT enterprise based on the aforementioned frame. And the fifth part is the conclusion.