Auditing Research On High-risk Point Of Economic Responsibility Of Leading Grain Enterprises

The state-owned enterprises because of its special nature and status,the supervision and management of the attention,the economic responsibility audit as an important means of supervision,play an important role in the management of state-owned enterprises,following the October 2010 general office of the CPC Central Committee,the State Council issued the "Regulations" party and government leaders and leaders of state-owned enterprises economic responsibility audit after the two run again in July 2014 jointly issued the "rules" to implement the provisions of the main party leaders and state-owned enterprise leaders of economic responsibility audit,which marks the government and leaders of state-owned enterprises economic responsibility audit and to a new level,the more comprehensive audit guide.As an important audit type,economic responsibility audit plays an important role in identifying leaders' economic responsibilities and evaluating their management status.The grain enterprises related to the livelihood of the people,related to the vital interests of the masses,as the state-owned grain processing industry responsibility is more important,but also the need to strengthen the economic responsibility audit of leading personnel,finds its management responsibilities,strengthen leadership to fulfill economic responsibility in accordance with the law,strengthen the construction of anti-corruption.Through the audit of the economic responsibility of the grain processing industry,the management problems are found,thus promoting the good development of the grain processing industry.This paper introduces the research background,research significance and research methods in the introduction part,on the basis of reading a large amount of literature on the domestic and foreign literature review and comments;and then introduces the related concepts and the theoretical basis of this study involved,this part is the theoretical part of the following case studies use,is vital to the full text.Lay an important foundation for the following introduction.The economic responsibility audit of leading a group of Zhonggu grain research,introduces the background of the case were,due to the business risk oriented,combined with the characteristics of food processing industry,introduces the main Valley risk concerns,the audit focus confirmation introduces the main audit implementation process,performance evaluation of leading high risk area,make management recommendations,suggestions into the overall management suggestions and put forward specific suggestions for the audit findings.