Case Analysis Of The Economic Responsibility Audit Of The General Manager Of CX Branch

As an auditing supervision and management tool with China's economic and social characteristics,the outgoing economic responsibility audit is a late development and start-up in China.With the promulgation of the "After the Party and Government Leading Cadres and the Auditing Regulations for the Economic Responsibility of Leading Personnel of State-Owned Enterprises" and the 2011 "Guidelines for the Audit of Internal Economic Responsibilities of Enterprises",China's outgoing economic responsibility audit is further standardized and institutionalized,but In the practice of real audit work,there are still many obstacles,and the audit system is not comprehensive and complete.There is no detailed audit process and subsequent application methods of audit results.China's accession to the WT0 organization has brought about the continuous opening of the market economy,the increasingly complex social and economic environment,and the state-owned enterprises as the mainstay of the national economy.The economic behavior of their main leaders directly affects the ability of state-owned enterprises to resist internal and external business risks.Detailed institutional guidelines are needed to judge and supervise the economic behavior of leaders.Especially in the current real situation of fighting corruption and promoting honesty,scientifically and systematically evaluating the economic behavior of leaders will help the original Qingyuan to deal with corruption and promote the building of a clean and honest government.At present,the basic theoretical research on the departure of economic responsibility audit has been basically rich,and it has certain reference for practical work guidance.However,the relevant supporting rules for applying the theory to practice need to be further improved,aiming at guiding the implementation of the company ' s outgoing economic responsibility audit work.The proportion of related literature is still low.As a national pillar industry and a basic security industry,the transportation industry has higher requirements for economic responsibility audits under the leadership of government management departments and group companies.The internal economic responsibility levels of high-speed groups of different subsidiaries and different business formats are uneven.The lack of unified auditing standards and evaluation standards requires detailed auditing level and standardization level based on the basic theory of auditing,extending and deepening the auditing connotation,and improving auditing quality and utilization efficiency.This paper interprets the characteristics andcontents of CX audit work organization structure and audit implementation work by combining the basic theory of outgoing economic responsibility audit with the actual status quo of the enterprise,and deeply analyzes the existence of CX branch general manager's outgoing economic responsibility audit work.The deep-seated causes of problems and problems,and finally targeted improvement suggestions for the shortcomings in CX's audit work.This paper first introduces the meaning,content,characteristics and application of audit results of the outgoing economic responsibility audit.The outgoing economic responsibility audit discussed in this paper is the internal audit institution of the state-owned enterprise entrusted by the cadre management department,during the period of the main leader of the enterprise.The authenticity,legality and efficiency of the financial revenue and expenditure of the enterprise,and the responsibilities of the rationality and compliance of the relevant economic activities of the enterprise.To supervise and evaluate the economic responsibility of leaving the country according to the law,and to clarify that the outgoing economic responsibility audit is a specific special audit.It is different from other auditing modes in the object,content and process of the audit,and points out the economic responsibility audit.In the role of sound leaders in supervising and evaluating the mechanism,improving corporate governance,and promoting the development and innovation of China's auditing model.The theory of fiduciary responsibility,internal control theory and power balance theory are taken as the theoretical basis of this paper.The following are the reasons for the problems and problems in the economic responsibility audit of CX branch general manager,and lay the foundation for corresponding countermeasures.Secondly,this paper expounds the current situation of CX company's organizational structure and its outgoing economic responsibility audit work,including the main contents,characteristics and processes of its outgoing economic responsibility audit,and summarizes the existence of its outgoing economic responsibility audit work.The insufficiency and analysis of the causes of its shortcomings,mainly include:incomplete pre-trial planning,the inability to implement pre-trial and post-discipline and limited binding on personnel appointment and dismissal;low audit efficiency,insufficient audit resources,and random audit implementation Sexuality;audit evaluation is subjective,over-reliance on leaders' debriefing reports and lack of detailed audit evaluation system;the use of audit results is not in place,audit results are opaque,and the accountability mechanism is out of touch.Finally,in response to the shortcomings in CX's outgoing economic responsibility audit work,the corresponding improvement suggestions are given,including: perfecting laws and regulations and operational norms,setting up audit institutions scientifically;improving the quality of auditors and effectively using audit procedures;Improve the audit evaluation system;improve the use of audit results.This paper aims to enrich the theory of economic responsibility audit in practical application,and provide reference for CX company to further strengthen and standardize its outgoing economic responsibility audit work.