Research On The State-owned Enterprise Leaders Economic Responsibility Audit Based On Critical Behavior Analysis

State-owned enterprises are the main contributors to the national economy,and the leaders of state-owned enterprises have played a pivotal role in the decision-making and management of enterprises.The economic responsibility audit of the leaders of state-owned enterprises has made great progress both in theory and in practice.However,the audit still faces a lot of problems,such as the low audit efficiency,the lack of audit resources,what the audit focus on and the content are not clear,the audit evaluation is difficult and the responsibility is unclear.In order to solve these problems,this paper puts forward that research should focus on leadership behavior,especially the key behavior.The main contents of this paper are as follows: The first part is the introduction,which points out the existing problems in the research of economic responsibility through research review,and puts forward the solution based on the key behavior analysis.The second part is the theoretical basis of this paper.The third part is the analysis of the status quo and problems of the economic responsibility of the state-owned enterprises in China,and based on the comprehensive and sensitive characteristics of the auditing object,the author draws the advantages of the behavior analysis in the audit object research and puts forward the economic responsibility audit objections should focus on the analysis of the behavior of state-owned enterprise leaders.The fourth part is the definition and analysis of the key actions of the leaders of the enterprises in the audit.This part first discusses how to select the key behavior of the leaders of the state-owned enterprises and conduct in-depth research on the behavior motivation from the aspects of external environmental factors,personality factors and moral factors,so as to improve the scientific investigation of audit findings.The fifth part is the application of the key behavior analysis in the economic responsibility audit.The audit work flow based on the key behavior is designed,the behavior of the audit behavior and the psychological analysis of the behavior are put forward.Based on the key behavior analysis,this paper deals with the problems like responsibility definition and evaluation of the index system,makes recommendations for practical cases to improve.The sixth part is conclusion and prospect.Summarize the research results,the shortcomings of the research process and the direction of follow-up research.In view of the shortcomings of the existing economic responsibility audit,this paper puts forward the solution to the key behavior analysis of the leaders of state-owned enterprises.This paper explores the factors that affect the behavior motivation,determines what the audit focus on,improves the audit efficiency and reduces the audit cost.The idea of the key behavior analysis being applied to the definition of economic responsibility and the evaluation system of key behavior indicators is helpful to evaluate the performance of economic responsibility better and standardize the behavior of business leaders.Based on behavior motivation research,it puts forward some suggestions on how to optimize the relevant norms and systems of state-owned enterprises,it helps play the active supervision function of economic responsibility audit and reflects the full coverage of the audit and pre-audit ideas.