A Study On The Economic Responsibility Audit Of State Enterprise Leaders From The Perspective Of Full Coverage

State-owned enterprises play an important role in the basic economic system of socialism in our country and play an important role in the national economy.They are the important material guarantee and political and economic basis of socialism with Chinese characteristics.The important position of state-owned enterprises in the economic development and social operation of our country also determines the importance of economic responsibility audit of state-owned enterprises.At the first meeting of the Central Audit Committee,General Secretary Xi Jinping stressed that "efforts should be made to build a centralized,comprehensive,authoritative and efficient audit supervision system." State-owned enterprise leader economic responsibility audit has put forward the new request that audit covers completely.Therefore,how to satisfy the audit It is very important to carry out high efficiency and high quality economic responsibility audit under the requirement of coverage and get reasonable economic responsibility audit opinion at the present stage.At present,although our country has made some achievements in the work of economic responsibility audit,there are still some problems in the aspects of audit quality control,audit power,audit content,audit methods and the application of audit results in the practical work.As a result,the economic responsibility audit of state-owned enterprise leaders is difficult to achieve full coverage.So how to improve these problems so as to meet the requirements of full audit coverage,the better implementation of state-owned enterprise leaders economic responsibility audit has become an urgent need to answer the important question.This paper is based on the government audit,under the background of full audit coverage,combined with the case of the economic responsibility audit of the leaders of the state-owned enterprises in which the author personally participated,and based on the theory of power balance and the modernization of national governance.Through the case study,the audit quality control,audit power,The problems that the audit content and the method of audit are not enough to realize the audit coverage are analyzed,and the relevant management suggestions are put forward.At the same time,combined with the common problems existing in the present stage of economic responsibility audit,the paper puts forward some policy suggestions to perfect the relevant audit supervision system and mechanism,and gives suggestions to the state-owned enterprises in our country.The economic responsibility audit of industry leaders has some reference value to clarify the working idea and strengthen the management of economic responsibility audit.This paper combines the general problems existing in the present stage of economic responsibility audit with practical case analysis and puts forward specific countermeasures,which enriches the relevant research on the economic responsibility audit of the leaders of state-owned enterprises.It provides a new way of thinking for auditors to carry out economic responsibility audit with high efficiency and high quality,further deepens the application of audit results,helps to urge enterprise leaders to fulfill their legal responsibilities conscientiously and honestly,and to improve their ability to control risks.To improve the management level and economic efficiency of enterprises,to protect the safety of state-owned assets,to promote the appreciation and preservation of state-owned assets,and to promote the audit of economic responsibility of leaders of state-owned enterprises in keeping with the new normal while carrying out the new concept of auditing.In 2008,audit in the governance of the cornerstone and an important role.