Discussion On The Municipal Internal Economic Responsibility Audit Of J Branch Of China Telecom

Economic responsibility audit is a kind of economic supervision model with Chinese characteristics,appeared late in our country.As the end of 2010 main leaders of the party and government cadres and state-owned enterprise leading personnel of economic responsibility audit regulations,and in 2011 the internal economic responsibility audit guide and other documents issued,towards the institutionalization and standardization of economic responsibility audit in our country,but also about economic responsibility audit has not yet formed a complete system,the relevant audit model,design process remains to be further refined,enterprises in the process of the implementation of economic responsibility audit is still exist some problems.Along with our country join the WTO organization,the enterprise facing the social and economic environment of increasingly complex,for enterprises,especially for control of state-owned enterprises of the national economy,its leaders economic responsibility fulfillment situation is good or bad,directly affects the state-owned enterprises in the business of risk,the supervision of the state-owned enterprise leaders and management is particularly important.Especially in the present anti-corruption work constantly improve environment,to evaluate the enterprise leaders term economic responsibility,is advantageous to the corruption problem from the source,promote the party's style construction.Although in recent years,the study of economic responsibility audit is very active,but it has obvious focus on the content of the research.Research on basic theory of economic responsibility audit and strategy is relatively abundant,provide good reference for the practical application,but for now,its theory practical application in enterprises,aims to improve the enterprise economic responsibility audit work of literature quantity proportion is not big.For China's three major telecom operators,China telecom group company,the state-owned assets supervision and administration and group leaders to further intensify economic responsibility audit in the background,the present group within each unit of economic responsibility audit work level is uneven,audit procedures and standard is not unified,needs to further enhance its economic responsibility audit work level and the level of standardization,expand the connotation of economic responsibility audit,audit and compliance,benefit and risk,to promote the economic responsibility audit work standardization,standardization,improve audit quality and depth.In this paper,based on the relevant theory of enterprise economic responsibility audit,adopt the method of combining theoretical analysis and case analysis,J province branch of China telecom within the level of economic responsibility audit work is discussed.This paper introduces the principal-agent theory,theory of fiduciary duty,and the theory of internal control theory,a brief overview of the definition of economic responsibility audit,characteristics,function and role,etc.Economic responsibility audit is defined as the external or internal audit institutions and personnel in accordance with the relevant state laws and regulations,party and government leaders to the country or enterprise leaders tenure in the implementation of economic responsibility for the supervision and evaluation activities.Has been clear about the economic responsibility audit in the audit contents,audit object,audit methods on the characteristics of different from other types of audit.Emphasis on economic responsibility audit of "supervision" and "evaluation" two big functions and points out that the economic responsibility audit in promoting the audit theory innovation,improve corporate governance efficiency,promote the role of the party's style construction.Description of these concepts and theories,for the following analysis of J province branch of China telecom municipal economic responsibility audit of internal problems and the causes of problems and laid the theoretical foundation and put forward the corresponding countermeasures.In J province branch,the present situation of the internal economic responsibility audit work,including the municipal economic responsibility audit the main classification,content,process,evaluation system and the audit results using for introduction,summarizes the shortcomings in the course of the economic responsibility audit work and analyzes the causes of its insufficient,mainly includes the economic responsibility audit work lacks authority leadership organization,audit implementation with arbitrary;On-site audit lacks focus and pertinence,audit work efficiency is low;Economic responsibility audit evaluation system is not perfect,lack of comprehensive and objective for the evaluation of economic responsibility;Related accountability and rectification system loophole,the audit results in liability shall be investigated and the application of the rectification work does not reach the designated position;The audit results to the personnel,evaluation of influence is limited,leaving a lag of economic responsibility audit.Finally,in view of J province branch of the municipal internal economic responsibility audit work less than the corresponding improvement Suggestions are given in this paper,including strengthening the economic responsibility audit lead agency;Transformation of the mode of auditing,actively promote the site audit;Improve the economic responsibility audit evaluation system;Establish and improve the economic responsibility audit results using mechanism;Actively carry out the economic responsibility audit.The purpose of this paper is to enrich the theory of economic responsibility audit in the practical application,helping J province branch of China telecom to further strengthen and standardize the municipal internal economic responsibility auditing work at the same time.