A Study Of The Internal Economic Responsibility Audit

Economic responsibility auditing is the activity of supervising,inspecting,and evaluating the performance of economic responsibilities and other financial responsibilities of the department or unit in which a leading cadre is in office.It is a unique audit model in China.The internal economic responsibility audit of state-owned enterprise leading cadres can monitor and evaluate these leading cadres' performance of economic responsibilities,and further improve the relevant management system of state-owned enterprises,and ultimately improve the efficiency of state-owned enterprise capital use.In order to realize the entrusted responsibility,the main management of state-owned enterprises implements internal layer-by-layer entrusted management to supervise and inspect the operation of the company's leading cadres during the performance of their duties;and in order to better monitor and examine the entrusted agency status of the company's leading cadres,an internal economic responsibility audit is finally formed.At present,the internal economic responsibility audit of construction enterprises is similar to other enterprises' internal economic responsibility audits.It mainly analyzes the theoretical basis required for internal economic responsibility audits through various aspects such as corporate system specifications and corporate responsibility division.However,due to the existence of corporate culture,geographical location,and managerial differences in each enterprise,and most projects in the construction industry have long construction periods and complex project management,it is difficult to define project management responsibilities,thus entailing the further improvement of the internal economic responsibility audit both in practice and in theory.And in practice need to be further improved.At the same time,the Chinese government has strengthened its anti-corruption and anti-corruption determinations against state-owned enterprises in recent years,making again internal economic responsibility auditing even more important in the supervision and management of state-owned enterprise leaders.Therefore,this article studies the related cases of internal economic responsibility auditing of enterprises,analyzes theproblems existing in the cases,and proposes corresponding optimal measures,so as to make up for the shortcomings of enterprises in economic responsibility auditing research,and also hopes to apply internal economic responsibility auditing to more enterprise branches(subsidiaries)so that the functions like supervision and restraint of internal economic responsibility audit can be better exerted.This paper mainly discusses and analyzes the internal economic responsibility audit by combining the current domestic relevant system,laws and regulations and other frameworks.The first chapter is the introduction,which mainly discusses the research background and significance.The second chapter of this paper mainly expounds the theory summary of internal economic responsibility audit of enterprises.Firstly,it expounds the principal-agent theory,economic supervision theory,rights balance theory and other related theories as well as the related concepts of economic responsibility,internal audit,internal economic responsibility,etc.Secondly,it expounds the content and process of internal economic responsibility audit of enterprises,the characteristics and functions of internal economic responsibility audit of enterprises,and the construction enterprises The characteristics and emphases of internal economic responsibility audit are discussed.The third chapter analyzes the internal economic responsibility audit cases of a construction enterprise.Firstly,it analyzes the background of the internal economic responsibility audit cases,and then analyzes the implementation of the internal economic responsibility audit of a construction enterprise.The fourth chapter points out that there are some audit problems in the case,such as insufficient auditor allocation,weak audit independence,imperfect audit evaluation system,lack of follow-up rectification of audit problems.The fifth chapter of this paper mainly puts forward the corresponding optimization measures for the problems existing in the internal economic responsibility audit of a construction enterprise,and specifically puts forward four rectification suggestions,including strengthening the construction of audit staff,improving the independence of audit staff,building the internal economic responsibility audit evaluation system,and strengthening the use of audit results.The sixth chapter is the conclusion and deficiency.It mainly summarizes the literature review,the theory summary of internaleconomic responsibility audit,the case analysis of internal economic responsibility audit of a construction enterprise,the existing problems and optimization measures of internal economic responsibility audit,and then extracts the research significance of internal economic responsibility audit and the shortcomings of this study.