Research On The Economic Responsibility Audit Of State-owned Enterprises Under The Background Of Audit Full Cover

"On the full coverage of the audit opinions" put forward,in order to fully perform the duties of audit supervision,public finance,state-owned assets,state-owned resources and leading cadres to fulfill the economic responsibility of the full coverage of the audit.As an important part of audit supervision in China is the leader of state-owned enterprise economic responsibility audit of state-owned enterprises,promote the development of the role can not be ignored,it can guide the state-owned enterprises to update the mode of development,strengthen management,establish and improve the corporate governance mechanism.At the present stage,the state-owned enterprises in our country are in bad condition,which leads to the loss of state assets.As one of the important ways of audit supervision system,the leaders of state-owned enterprises implement the responsibility of audit,to find out the root causes of the problem,for existing problems to provide suggestions,so as to strengthen the management of state-owned enterprises,state-owned enterprises to promote the realization of sustainable development,increasing the value of state assets fundamentally,so that the interests of the state and people have security.From the data of full coverage of the audit and the audit of the related responsibility,understanding of state-owned enterprises,the responsibility audit of state-owned enterprises by the concept and theoretical basis of the audit responsibility through access to information;using the methods of descriptive statistics,from 2013 to 2015 annual audit performance report of statistics,which relates to the leaders of state-owned enterprises responsible for auditing the data were collected and analyzed,the state-owned enterprise of our country has been in the audit by the responsible disclosure,strengthen the supervision of honest business,has achieved significant results,promote the improvement of the supervision of state-owned enterprises at the same time,some problems still exist in the rectification of audit coverage,audit supervision,the responsibility evaluation index system,audit technology and audit power.In addition,analyses the change of background of full coverage of the audit of state-owned enterprises by the connotation and extension of accountability audit brought by state-owned enterprises put forward by the responsible audit and audit in positioning technology breakthroughs and innovation at the same time,also face the audit task,insufficient audit challenges.Through the study of the case of a state-owned enterprise audit,with the problems in the practice of the state-owned enterprises in the text of the audit of the existence of some evidence.Finally,the full coverage of the audit under the background of state-owned enterprises to strengthen the accountability audit,proposed to increase the audit coverage and strengthen state-owned enterprises audit rectification supervision and inspection efforts,from three aspects of economic responsibility,political responsibility and social responsibility of state-owned enterprises to improve the accountability audit evaluation index system of innovation,audit technology and suggestions to strengthen the construction of talent team.However,the research on the evaluation system of state-owned enterprises’ responsibility is not enough,and it needs to be studied later.