The Research On Responsibility Definition In Economic Responsibility Audit Of State-owned Enterprise Leaders

State-owned enterprise is the backbone of national economy,occupies a dominant position in key industries,key areas,and is also the important pillar of the socialist market economy.As an important part of our country's audit supervision,state-owned enterprise leaders of economic responsibility audit have positive impact on promoting and guiding the transformation and upgrading of state-owned enterprises,strengthening internal management,establishing and helping make the corporate governance mechanism perfect,improving the economic benefit,guaranteeing effectively the role of the value of state-owned assets and so on.However,current state-owned enterprise leaders still have some deficiencies.The most prominent problem is that the division of leadership's responsibility is not clear.Making accurate definition of economic responsibility plays an important role in judging who should be responsible for.As the core part of the accountability audit,if the definition of responsibility is inaccurate,the economic responsibility audit supervision function for state-owned enterprise leaders will be weaken and evaluation of the achievements and mistakes of leaders cannot be objective,and even the use of audit results,the authority and efficiency of the audit work will be affected.This paper selected the LT group leaders' economic responsibility audit project as an example.Firstly,the background and significance of research was stated,and the research approach,methods and innovations was further illustrated.Secondly,the related literature review and comments was finished from the economic responsibility audit of the connotation,necessity and responsibility to define three aspects.related concepts in this paper was explained around the state-owned enterprise leaders economic responsibility audit,combined with "principal-agent theory","theory of checks and balances" two big theoretical foundation.Thirdly,this paper analyzed the current problems existing in the definition of the state-owned enterprise leaders' economic responsibility and the reasons of the problems,combing with economic responsibility audit case LT group leaders.Also the corresponding measure was put forward.Finally,this paper put forward accurately recommendations of economic responsibility of the state-owned enterprise leaders,and also put forward the prospect of the further definition of economic responsibility audit responsibility of the state-owned enterprise leadersStudy found that the problem of the definition of responsibility in the current economic responsibility audit of state-owned enterprise leaders was connected to three aspects,difficult to determine responsibility undertaker,clear responsibility definition,ensure identification of responsibility accurately and responsibility quantitative.The problem lies in that the current liability definition is vague,the evidence of economic responsibility is weak and the auditors lack the auditing thinking as a result of financial audit pattern.According to this,this paper put forward some policy suggestion on perfecting the standard of leader responsibility definition,improving the economic responsibility audit procedures,creating the means of audit and improving the quality of auditors.