Study On The Accountability Of Economic Responsibility Auditing Of State-owned Enterprise Leaders

Economic responsibility audit is to strengthen the supervision of state-owned assets operation and prevention and control of the loss of state-owned assets,promoting the state-owned enterprises are the powerful tools for the scientific development,along with our country economic development into the transitional period and attack time.nowadays,the concept of economic responsibility auditing accountability mechanisms have been proposed,and then get the attention of the academic and practical circles,economic responsibility auditing accountability mechanism will be the responsibility of the audit responsibility and accountability program to pursue the perfect combination,the two complement each other,restrict the power,through the study of state-owned enterprise leaders economic responsibility auditing accountability mechanism to promote our country state-owned enterprise leaders the continuous improvement of the economic responsibility auditing accountability mechanism,at the same time in the development of our country's economic responsibility audit practice,ensure our country's economy forward steadily.Full text from content that can be roughly divided into four parts: The first part is the introduction,this part elaborated the research significance,research object,through combing the relevant research in the field of literature for the next case analysis provide theoretical basis and the countermeasures put forward,at the same time points out the innovation of this article.The second part is the analysis of the problems of economic responsibility auditing accountability,through combing the relevant material summarized the status quo of China's economic responsibility auditing accountability and the existing problems.The third part is case analysis,mainly introduced the auditees and the basic situation of the audit,the audit accountability process made the instructions,and analyzes the problems existing in the process of audit accountability.The fourth part is the countermeasures put forward,the problems existing in the case of confirming the problem in the second part,through the analysis of the cause of the problem put forward the corresponding solution countermeasures.In this paper can be further consummates our country economic responsibility audit theory system,also to a certain extent,make corresponding contributions to corporate governance theory,promote our country state-owned enterprise leaders to the continuous improvement of the economic responsibility auditing accountability.In this paper,from the macroscopic,microscopic,this paper select WJ group leader's economic responsibility auditing accountability as a case,the principal-agent theory,and the theory of power balance theory,based on the combination of the related literature at home and abroad combing the income,the economic responsibility auditing accountability process in case analysis,pointed out that at present our country economic responsibility auditing accountability in three major problems,these problems include audit accountability program is not sound,imperfect accountability audit content and audit accountability environment the lack of adequate support.Finally,in view of the problems found in analyzing the cause of these problems,and put forward a solution to the problem,on the basis of these countermeasures include the improvement of the scientific and reasonable audit accountability procedures,improve the quality of economic responsibility audit,and optimize the environment of audit accountability.