Discussion On The Audit Of Economic Responsibility Of Leading Cadres Instate-Owned Enterprises

State-owned enterprises are the important guarantee of Chinese fiscal capacity,not only determining the economic lifeline of our country,but also the important cornerstone of our economy.As the decider of the economic decision-making of state-owned enterprises,the leaders of state-owned enterprises play a vital role in corporate governance.With the continuous development of Chinese market economy,the gradually improving economic system provides more opportunities and broad platforms for leading cadre of state-owned enterprises to show their talents,but it also puts forward higher requirements for their performance appraisal.Especially since the 18 th national congress of the communist party of China was held,the party and the government have paid special attention to the economic responsibility audit of the leaders of state-owned enterprises in the context of strengthening the party’s work style and advocating anti-corruption.The frequent occurrence of corruption cases involving the leaders of state-owned enterprises has not only caused serious losses to Chinese economic development,but also greatly affected the public credibility of the party and the government.Therefore,it is urgent to carry out,popularize and perfect the economic responsibility audit of state-owned enterprises’ leaders.The economic responsibility audit can effectively prevent and control corruption and "private coffers",protect the safety of state-owned assets,strengthen and improve the assessment and supervision mechanism of leading cadres,and promote the establishment of the modern corporate system of state-owned enterprises.By analyzing the case of the economic responsibility audit project of mine managers in A tantalum-niobium mine,this paper combines relevant theories and practical cases at home and abroad.By reading domestic and foreign literature,and using the method of induction and summary,the main points of literature research were sorted out,and the analytical framework of this paper was constructed.The main content of this paper consists of five chapters.The first chapter is the introduction,which mainly reviews the relevant studies of international and domestic scholars on economic responsibility audit,after analyzing the research background and significance.The second chapter is the theoretical overview of economic responsibility audit,which mainly introduces the relevant concepts and basic theories of the economic responsibility audit of state-owned enterprise leaders,and focuses on presenting the main concerns of the economic responsibility audit,paving the way for the following case analysis.The third chapter mainly introduces the company’s basic development course,business scope,the audit process and the audit content of the economic responsibility audit project of mine head in A tantalum-niobium mine.Combining with A-tantalum-niobium mine manager economic responsibility audit case,the fourth chapter gives a deep insight into the following three problems: no accurate definition of economic responsibility,imperfect audit appraisal system,and ineffective use of audit results,which appeared in the process of economic responsibility audit of economic responsibility.This chapter also analyzes the main reasons of these problems,which are the lack of economic responsibility audit standard system,difficulty of highlighting the key in audit classification,difficulty of collecting the audit evidence to define economic responsibility,lack of establishing standard audit evaluation system,and the lack of oversight during the usage of audit results.With accordance to the condition of A tantalum-niobium mine manager economic responsibility audit,and on the basis of analyzing the causes of problems existing in A tantalum-niobium mine manager economic responsibility case,the fifth chapter puts forward three main reasonable suggestions and feasible proposals to improve the economic responsibility audit of state-owned enterprise leadership,such as enhancing relevant laws and regulations and providing detailed operational guidelines,improving the economic responsibility audit evaluation system,putting more emphasis on the application of audit results.With the reasonable usage of the above advice,the economic responsibility audit will work more effectively and finally achieve the purpose of enhancing the leading effect of state-owned enterprise in economic responsibility audit.In this paper,through collecting relevant literature both at home and abroad connected with the leadership of state-owned enterprises in economic responsibility audit,the paper analyzes and compares various basic theories and different views of related experts,scholars from multiple angles.Meanwhile,it apples the method named ‘three combinations’-the combination of normative research and case analysis,induction and deduction,qualitative and quantitative methods,with the example of A tantalum-niobium mines economic responsibility audit,to analyze the main problems and reasons for the leading role which state-owned enterprises play in carrying out economic responsibility audit.In view of the above problems,the author proposes to improve the economic responsibility audit of the leading state-owned enterprises in China from multiple levels,in multiple perspectives and by multiple means.It is hoped that,by case study of A tantalum-niobium mines economic responsibility audit,this paper can provide new ideas and evidence for improving the economic responsibility audit of the leaders of state-owned enterprises,and provide theoretical support and practical reference for the economic responsibility audit of the leaders of state-owned enterprises.