Research On Optimize The Auditing Practice For State-owned Enterprise Economic Responsibility

Economic responsibility audit is an innovative audit system derived from the combination of modern auditing theory and our socialist construction practice.It is a long-term mechanism for supervising and guiding leading cadres.The economic responsibility audit of leading cadres has achieved good results in practice.The audit objects have gradually expanded from senior leadership to senior leadership,and gradually extended from government departments to state-owned enterprises.The state-owned enterprises are the main force in the socialist economic construction,and the reform and development of the state-owned enterprises need the guidance of the leaders of the state-owned enterprises.Meanwhile,the supervision and inspection of the leadership of state-owned enterprises are becoming more and more important.There is a good policy environment and implementation foundation for the research on the economic responsibility audit of leading cadres of state-owned enterprises.In recent years,China's legislative organs at all levels have to constantly improve the legal responsibility audit,and rich experience is accumulated in practice by audit staffs,the academic circles also in-depth study of the theory of leading cadres of economic responsibility audit of state owned enterprises.However,the research on economic responsibility audit in China is still at the beginning.Both practical and theoretical research is still in the initial stage,and the theory and practice need to be further studied and optimized.On the basis of referring to the relevant literature at home and abroad,combining with typical cases of work practice,this paper analyzes the existing defects,problems and causes of the economic responsibility audit of state-owned enterprises.The study found that the current economic responsibility audit obvious problems,accurate and comprehensive understanding about lack of personnel,lack of unified audit standard,and limited access to information,audit methods need to be improved etc.To solve the above problems,puts forward suggestions,through specific measures to optimize the economic responsibility audit scope and boundary,improve audit procedure,improve the evaluation standards,to provide reference for better evaluation of the auditing and supervision functions.