Research On The Problems Of Economic Responsibility Audit Of State-Owned Enterprise Leaders

With the increasing development of economy and the steady growth of the development scale of the state-owned enterprises,the management problems of state-owned enterprises and the problems of excessive power of state-owned enterprise leaders have been increasingly prominent.In recent years,the audit of the economic responsibility of state-owned enterprises leaders has been one of the important measures to supervise the power of state-owned enterprises,which played an important role in safeguarding the security of state-owned assets.However,the audit of economic responsibility of state-owned enterprise leaders is the unique audit type of our country and it has no foreign mature experience to learn from.Theoretical research and audit practice is still in the exploratory stage,which affects the audit results to a certain extent.Hence,it is necessary to further improve the economic responsibility audit of state-owned enterprise leaders.This paper firstly elaborates the research background,the research purpose and the research significance,summarizes the research present situation at home and abroad,defines the related concept and clarifies the related theoretical foundation.Secondly,based on the economic responsibility audit example of Mr.Li,the legal representative of A company,the background,goal,process,focus and evaluation of the audit project are restored,and the problems in this example are analyzed.Thirdly,it elaborates the historical development and current situation of the economic responsibility audit of state-owned enterprise leaders.Taking the case as the breakthrough point and combining with the research results of the literature and the actual work of the people,this paper analyzes the common and universal problems in the economic responsibility audit of the state-owned enterprise leaders,which mainly include: the audit results are not sufficient,there is a contradiction between the audit power and the audit task,the independence of the audit institution is not strong,the audit evaluation is not accurate,some of the problems defined in the difficulties,overseas audit content is not in place and so on.This paper also analyzes the subjective and objective causes of the problems.The method of improving the audit evaluation index andre-weighting is put forward,and the feasibility and maneuverability of the audit evaluation index system are verified by Company A.Finally,the improvement strategy of the problem is put forward..