Research On Audit Of Internal Economic Responsibility Of State-owned Enterprises

Economic responsibility audit is a unique type of audit that has been gradually established and developed to meet the needs of China's socialist economic and political system reforms.It originated from the resignation audit of the factory director in the 1980 s and has been gradually developed over more than 30 years.Expanded to the current stage of economic responsibility audit.Audit of internal economic responsibility of state-owned enterprises refers to the audit of the economic responsibility of the internal audit institutions of state-owned enterprises to internal management leading cadres of state-owned enterprises.It plays an important role in protecting the integrity and safety of state-owned assets and supervising and promoting the performance of state-owned enterprises.effect.In recent years,the state has continuously attached importance to auditing the internal economic responsibility of state-owned enterprises and issued relevant regulations and guidelines to regulate and guide them.However,at present,there are still many shortcomings such as insufficient research,imperfect systems,and difficulty in exerting functions.We need to explore and the study.This paper adopts literature analysis,case analysis and normative research methods,firstly combing the related theory of internal economic responsibility audit of state-owned enterprises,and then expounding the internal economic responsibility auditing case of K company.Then,based on the case analysis,the internal audit of internal economic responsibility of K company currently exists.The seven typical and universal problems,finally provide four suggestions for improving the internal economic responsibility audit of K companies,which can not only make up for the current lack of research on the internal economic responsibility audit of state-owned enterprises in China,but also improve the state-owned enterprises in China.The internal economic responsibility auditing theory system and system construction contribute to the company's internal economic responsibility.At the same time,it also provides methods and lessons for the internal economic responsibility audit of K companies and similar state-owned enterprises.