Study On Economic Responsibility Issues Of The State-owned Enterprise Leaders

Economic responsibility audit is a unique audit system in China.It plays an important role in defining the rights and obligations of leading cadres,strengthening the management and supervision of leading cadres,maintaining the value-added of state-owned assets and strengthening the work of fighting corruption.The audit of economic responsibility of leaders in state-owned enterprises effectively plays a role in deepening the reform of state-owned enterprises,accelerating the transformation of development mode,strengthening enterprise management,improving the efficiency of enterprises,improving the business results and improving the corporate governance mechanism.With the rapid development of social economy and the deepening reform of the economic system,China's state-owned enterprises are facing a series of major changes in the economic environment,political environment and legal environment.In the face of these changes,it is a thoughtable question of how the economic responsibility audit of leaders in state-owned enterprise is correctly positioned in this new environment.Based on the theoretical and practical point of view,this paper takes the combination of theoretical analysis and case study to sort out the theoretical research on the economic responsibility audit of the existing state-owned enterprises leaders,and analyzes the existing problems in the audit of economic responsibility,and put forward the corresponding countermeasures.The article first comprehensively combs the literature related to the concept,content and evaluation of economic responsibility audit,mainly the domestic literature,because there is no economic responsibility audit abroad.And then through comparative analysis,review the views of the experts,and put forward my own views.Secondly,it elaborates the characteristics of the economic responsibility audit of the leaders in state-owned enterprises,and lay a solid theoretical foundation for the whole text.In addition,the paper analyzes the problems of the economic responsibility audit of M leaders in the form of case analysis,and analyzes the problems in the case in detail and systematically,mainly from the audit mode,the auditors and the audit evaluation,and finally put forward the corresponding suggestions for the problems in the case.The main contents of this paper are as follows: First,the inquiry about the existing problems of audit mode,the outgoing audit and the audit during term of office are the components of the current economic responsibility audit model,but both of these audit modes exist a certain lack and defects,affecting the audit authority and role.This paper attempts to explore the existing problems and put forward corresponding countermeasures from the existing problems.Secondly,in order to solve the problem of lack of auditors,this paper tries to construct a platform of national audit staff management,and select the excellent the person who assists in the audit for the national auditing organs reasonably and effectively.Finally,in the face of the audit evaluation problem in the case,this paper puts forward a new view on the audit evaluation index,which not only pursues the audit of economic responsibility,but also pay attention to its clean and honest situation,the responsibility of protecting the ecological environment and other social responsibility.