Research On Leaders Of State-owned Enterprises In The Big Data Environment Financial Responsibility Audit Study

At present,big data has become an important production factor and valuable resource.With the rapid development of big data technology,government departments begin to use big data to deal with public affairs management.As a supervisory authorities,audit is generated by data,the audit environment will be completely changed with the development of big data.How to adapt to the transformation of big data era is the urgent need to consider and solve the problem.This article illustrates the background of the current economic responsibility audit of the leaders of state-owned enterprises,pointed out that the use of big data technology to carry out the audit of the economic responsibility of the leaders of state-owned enterprises is an objective requirement to adapt to the development of the big data era and the development trend of national audit,but also an important means to improve audit quality,and fending off audit risks.This paper analyzes the impact of big data on the economic responsibility audit of the leaders of state-owned enterprises and the present situation of big data audit in China,pointed out that problems existing in the legality of big data audit and the boundaries of power are unclear,low comprehensive utilization of data,the audit result is of low quality.The main reason for this is that relevant legal systems and institutional mechanisms are not sound,audit power and hardware facilities are insufficient,the audit concept and work organization model lag behind.In order to further summarize how to carry out the economic responsibility audit of the leaders of state-owned enterprises under the large data environment,this paper adopts the case study method to demonstrate the case study,and takes the example of the economic responsibility audit project of the leaders of state-owned enterprises H Group Corporation as an example.Using big data technology to audit the product sales of company A of company H as a sample,the general idea and specific analysis model of big data audit are put forward.The author is personally responsible for this audit project and has mastered rich first-hand information,which provides a strong support for the research.Based on the current situation and existing problems in the economic responsibility audit of the leaders of state-owned enterprises under the big data environment,this paper puts forward three measures to improve the guarantee of big data audit,strengthen the construction of the big data technology system,and actively promote the practice of big data audit.With a view to contributing to this audit.